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

• IFRS amendments to accounting for deferred tax
• Proposal addresses lack of currency exchangeability
• IASB extends practical expedient for covid-19-related rent concessions
  
• IASB amends IAS 1 and IAS 8
• 2020 Effective Date Reminder
• IASB proposes amendment to its leases standard
• Amendments: Interest rate benchmark reform
• U.S. GAAP and IFRS: Additional comparisons updated
• IASB defers the effective date of amendments to IAS 1
• IASB issues amendments to IFRS 17
• IASB issues narrow-scope amendments to standards
• IASB discusses COVID-19-related matters
• U.S. GAAP and IFRS comparisons: Leases and interim reporting
• More proposed amendments: Interest rate benchmark reform
• IFRS 9 and COVID-19
• 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
• Amendments address interest rate benchmark uncertainty
• Proposed amendments to disclosure of accounting policies
• Proposed amendments to accounting for deferred tax

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