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.
Impact of COVID-19 on financial statements
The best publications are by EY and PWC (free registration required).
High-level IFRS summaries
IFRS at a glance by BDO, the best publication of this kind in my opinion. 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.
- Impact of climate-related matters on IFRS financial statements (here and here).
Free online IFRS learning
This online IFRS learning prepared by Deloitte looks very decent. BDO also does a good job with their webinars and elearning.
Valuations
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 This website looks a bit outdated, but don’t let this discourage you, there are lots of valuable data there.
IFRS vs other GAAP
IFRS vs US GAAP: publications by PWC and Deloitte.
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.