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This illustrative set of interim financial statements sets out good practice in the application of the presentation and disclosure requirements of IFRS for companies preparing condensed interim financial statements for a six month accounting period beginning on 1 January 2014. It reflects changes in IFRS that are effective for the year ending 31 December 2014.

This illustrative set of financial statements sets out good practice in the application of the presentation and disclosure requirements of IFRS for year-end reporters. It reflects changes in IFRS that are effective for the year ending 31 December 2013.

This publication provides a high-level summary of recent changes to IFRS that will affect companies' future financial reporting. Changes are colour coded to help Chief Financial Officers identify the changes that will affect them most.

Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Recognition of Deferred Tax Assets for Unrealised Losses'.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the life sciences industry.

Grant Thornton International Ltd has commented on our experience of the IAS Regulation.

Grant Thornton International Ltd has commented on ‘IAS 16 Property, Plant and Equipment - accounting for proceeds and costs of testing on PPE'.

IFRS 9 fundamentally rewrites the accounting rules for financial instruments, introducing a new approach for financial asset classification and replacing the now discredited incurred loss impairment model with a more forward-looking expected loss model. All in addition to the major new requirements on hedge accounting that we reported on at the end of 2013. This special edition of IFRS News outlines the new Standard’s requirements, and the benefits and challenges that it will bring.

Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Investment Entities: Applying the Consolidation Exception'.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the retail industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the real estate industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the manufacturing industry.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the software and cloud services industries.

Grant Thornton looks at the potential impact of IFRS 15 'Revenue from Contracts with Customers' for revenue recognition in the construction industry.

Grant Thornton International Ltd has commented on the IASB's Exposure Draft 'Disclosure Initiative - Proposed Amendments to IAS 1'.

Grant Thornton International Ltd comments on ED/2015/1 Classification of liabilities – Proposed amendments to IAS 1