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Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

Although IFRS 16 has been in effect since 2019, there are still a number of areas that can be challenging in practice. Our ‘Insights into IFRS 16’ series summaries key areas of the standard and aims to demystify those key requirements that are challenging to apply in practice. This article considers the definition of a lease when applying IFRS 16.

This Insight provides an overview of the objective, scope and requirements of IAS 7.

This Insight covers the presentation and disclosure of share-based payment transactions in accordance with IFRS 2.

IFRS Example Interim Condensed Consolidated Financial Statements 2026 publication now available.

This 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.

IFRS 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.

This Insight covers Step 1 of IFRS 15, and explains how to identify a contract with a customer.

This Insight covers the objective and scope of IFRS 15.

This Insight covers the disclosure requirements for subsidiaries without public accountability who report under IFRS.

This Insight covers IFRS 3's disclosure requirements.

This Insight covers the requirements when the business combination accounting is incomplete at the reporting date.

The 2025 Interim Financial Statements provide general guidance on preparing interim financial statements in accordance with IFRS Accounting Standards.

IFRS Alerts covering the latest changes published by the International Accounting Standards Board (IASB).

IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice. While not a new Standard, it is still highly referred to in practice. This article discusses accounting after the acquisition date.

This article discusses how goodwill, or a gain from a bargain purchase is initially recognised and measured under IFRS 3, which represents the final step of applying the acquisition method.