List of external resources that an accountant may find useful and that are relevant to multiple IFRS Standards. Useful resources that are related to a specific standard are linked to in the respective parts of our knowledge base.
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 do a google search. The best in my opinion are those prepared by EY and PWC.
Publications by IFRS Foundation
- Discount Rates in IFRS. (plus an interesting Thematic Review by UK’s FRC).
- Impact of climate-related matters on IFRS financial statements (here and here).
Free online IFRS learning
Lots of valuation inputs are available on Prof. A. Damodaran’s website. This website looks a bit outdated, but don’t let this discourage you, there are lots of valuable data there.