Insights

Featured insights

Insights into IFRS 17 IFRS

This three-part IFRS 17 insight series provides a practical overview of the Standard, explaining its scope and applicability, the principles for initial recognition and measurement of insurance contracts, and the subsequent measurement of insurance liabilities. The publications cover insurance contract definitions, significant insurance risk, contract grouping, fulfilment cash flows, discount rates, risk adjustments, contractual service margin calculations, liability measurement, insurance revenue recognition, and ongoing financial reporting requirements under IFRS 17.

Less than a minute | 08 Sep 2026

IAS 7 at a glance Insights into IAS 7

IAS 7 at a Glance provides an introductory overview of the IAS 7 Statement of Cash Flows standard. It explains the purpose of cash flow reporting, outlines the classification of operating, investing and financing activities, covers key disclosure requirements, discusses the impact of IFRS 18 amendments, and highlights recent IFRIC agenda decisions and IASB developments affecting cash flow reporting.

Less than a minute | 03 Sep 2026

Insights into IFRS 2 IFRS

This combined IFRS 2 publication provides practical guidance on the accounting, presentation, and disclosure of share-based payment transactions. It explains how entities should account for share-based payments with non-employees, including the recognition and measurement of equity-settled and cash-settled arrangements, fair value considerations, and the treatment of identifiable and unidentifiable goods or services. The publication also summarizes IFRS 2 presentation and disclosure requirements, including disclosures relating to share option plans, valuation methodologies, modifications, financial statement impacts, and illustrative examples to support compliant and transparent financial reporting.

Less than a minute | 01 Sep 2026