Principal versus agent considerations
Insights into IFRS 15This article deals with the two-step approach to assessing a principal-agent relationship in cases where a third party is involved in providing the goods or services to the customer.
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1 min read
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27 Apr 2026
Example Sustainability-related Financial Disclosures 2025
IFRS Sustainability Disclosure StandardsIFRS Sustainability Disclosure Standards – Example Sustainability-related Financial Disclosures publication now available.
Step 2 – Identifying a performance obligation
Insights into IFRS 15IFRS 15 ‘Revenue from Contracts with Customers’, was jointly developed by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) to align revenue reporting practices under IFRS and US GAAP. The objective of the standard is not to alter the definition of revenue, but to improve comparability by establishing a clear framework for recognising and measuring revenue.
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1 min read
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21 Apr 2026
A snapshot of IFRS 18’s key requirements
Insights into IFRS 18The first article in our new Insights into IFRS 18 series aims to provide a snapshot of the new requirements of IFRS 18 for entities applying IFRS Accounting Standards.
Navigating the changes to IFRS 2026
Insights into IFRSThe 2026 edition of our annual Navigating the Changes to IFRS publication has been released. It includes changes to IFRS Accounting Standards issued in the past year
Share-based payment transactions with non-employees
Insights into IFRS 2This Insight covers the accounting for share-based payment transactions with non-employees.
Sarah Carroll
Director – Sustainability reporting
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