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