Resources

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.’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

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 Design of this website is outdated, but don’t let this discourage you.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.