Financial Reporting Resource Center: International

The following resources provide insightful knowledge related to International Financial Reporting Standards and International Standards on Auditing.

Accounting

Financial Reporting Insights articles

• Onerous contracts: Cost of fulfilling a contract
• 2018 Effective Date Reminder
• IASB clarifies definition of material
• IASB amends definition of a business
• New financial reporting requirement in Australia
• Proposed narrow-scope amendments to IAS 8
• IASB revises its Conceptual Framework
• IASB issues minor changes to IFRS
• Proposed clarifications to guidance on majority equity interests
• Narrow-scope amendments to IFRS 9 and IAS 28
• Making materiality judgments
• Distinguishing accounting policies from accounting estimates

White papers and other resources

• Leases: Overview of the new guidance
• U.S. GAAP vs. IFRS comparisons at-a-glance series
• IFRS Resource Center
• SEC staff issues final staff report on IFRS work plan

Auditing

Related resources

• International services practice