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Grant Thornton’s publication “Navigating the Changes to IFRS 2026” provides a comprehensive and practical overview of all IFRS Accounting Standard changes issued between 1 January 2025 and 31 December 2025. It outlines new standards, amendments to existing IFRS requirements, interpretations, and effective dates relevant to 2025–2026 year‑ends. The guide includes commercial impact assessments, early‑adoption considerations, and disclosure requirements under IAS 8, making it a valuable resource for financial statement preparers, auditors, and accounting professionals.

ISSB amendments to IFRS S2 introduce targeted reliefs to greenhouse gas emissions disclosures, including Scope 3 financed emissions, jurisdictional measurement requirements, and industry classification flexibility, effective from 1 January 2027.

IFRS Example Consolidated Financial Statements 2025 Comprehensive guide illustrating IFRS-compliant consolidated financial statements for Illustrative Corporation Group as of 31 Dec 2025. Covers profit or loss, OCI, financial position, equity changes, cash flows, and detailed notes on accounting policies, climate-related disclosures, economic uncertainty, segment reporting, revenue recognition, financial instruments, and risk management. Includes updates on new standards (IFRS 18, IFRS 19), sustainability reporting, impairment testing, acquisitions/disposals, and liquidity monitoring. Designed to support consistent internal and external reporting with emphasis on materiality, transparency, and entity-specific application.

The International Accounting Standards Board (IASB) has issued a revised ‘Practice Statement 1 Management Commentary’ (the Practice Statement). The objective of the revision is to provide a global benchmark for the preparation of management commentary accompanying financial statements including sustainability-related financial disclosures. The Practice Statement achieves this by adopting an objectives-based framework, focusing on what investors need to enable them to assess an entity’s ability to create value and generate cash flows over time. The Practice Statement is non-mandatory but designed to be used alongside IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.

IFRS for SMEs - IASB issues a major update in a third edition of this Accounting Standard

This publication is designed to give preparers and reviewers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards.

The 2024 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2023 and 31 December 2023. The publication now covers 31 March 2023, 30 June 2023, 30 September 2023, 31 December 2023 and 31 March 2024 financial year ends.

The 2023 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2022 and 31 December 2022.

The 2022 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2021 and 31 December 2021. The publication now covers 31 March 2021, 30 June 2021, 30 September 2021, 31 December 2021 and 31 March 2022 financial year ends.

Navigating the changes to International Financial Reporting Standards (2021 edition)

COVID-19 Accounting implications for CFOs

COVID-19 Financial Reporting and Disclosures

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The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.