A curated list of external resources is provided below. It covers topics applicable to multiple IFRS Standards. For resources pertaining to a specific standard, please refer to the relevant section within the Knowledge Base, where you will find direct links.
High-level IFRS summaries
IFRS at a glance by BDO is the best publication of this kind in my opinion (do a google search for the latest edition). Deloitte takes a more narrative approach here.
Illustrative IFRS financial statements and IFRS checklists
These publications come very handy and they are updated fairly often, so use your favourite search engine to access the latest editions. The best in my opinion are those prepared by EY and PWC.
Technical publications
- Financial reporting in times of economic volatility by EY.
- Applying IFRS in the real estate industry by PwC.
- Discount Rates in IFRS by IASB (plus an interesting Thematic Review by UK’s FRC).
- Applicability of IFRS 17 to non-insurers by Deloitte.
- Thematic reviews by the FRC.
Climate-related considerations in IFRS financial statements
- Educational material by IASB.
- Accounting for climate change by EY.
- Resource hub on the financial reporting impacts of climate change by KPMG.
- ESMA’s report with real-life examples of climate-related disclosures within IFRS financial statements.
Valuations
Lots of valuation inputs are available on Prof. A. Damodaran’s website. Design of this website is outdated, but don’t let this discourage you. There are lots of valuable data there.
IFRS vs other GAAP
IFRS vs US GAAP publications by:
Tax summaries
PWC prepared (and keeps up-to-date) great tax summaries per tax jurisdiction, handy whenever you’re dealing with IAS 12. A similar guide, but in pdf format (almost a 1k pages!), was prepared by PKF.