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

• Updated comparisons of U.S. GAAP and IFRS on a variety of topics
• IASB clarifies requirements for classifying liabilities
• Proposal: How information is communicated in financial statements
• 2019 Effective Date Reminder
• Amendments address interest rate benchmark uncertainty
• Proposed amendments to disclosure of accounting policies
• Proposed amendments to accounting for deferred tax
• Proposed amendments to IFRS 17
• Proposed amendments address interest rate benchmark uncertainty
• Onerous contracts: Cost of fulfilling a contract
• 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

White papers and other resources

• Leases: Overview of the new guidance
• U.S. GAAP vs. IFRS comparisons at-a-glance series
• IFRS Resource Center

Auditing

Financial Reporting Insights articles

• IAASB enhances and modernizes ISA 315

Related resources

• International services practice