Resources

Read this summary for an overview of the type of guidance in the Framework and to learn why all parities in financial reporting need get involved!

Our revised due process manual provides you a clear explanation of our IFRS^® Standards endorsement and domestic standard-setting activities. We use plain language, simplified content, and visuals, to ensure the rigorous set of procedures we undertake to set standards is easy for you to understand.

The Group’s database has over 15 topics on IFRS 9, IFRS 15 and IFRS 16. Read and listen to recently added topics like modifications or exchanges of financial liabilities, seller’s right to variable consideration in an asset sale, and easements.