Accounting Research Tool
IASB Educational Material (including Webcasts and Podcasts)

Educational Material

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Effects of climate-related matters on financial statements prepared in accordance with the IFRS for SMEs Accounting StandardGoing concern—a focus on disclosure (January 2021)The effects of climate-related matters on financial statements prepared applying IFRS Standards (November 2020)Definition of Material - Amendments to IAS 1 and IAS 8 - Project Summary and Feedback Statement (October 2018)IAS 8 - Guide to Selecting and Applying Accounting Policies (November 2019)IFRS 9 and covid-19 - Accounting for expected credit losses applying IFRS 9 Financial Instruments in the light of current uncertainty resulting from the covid-19 pandemic (March 2020)IFRS 9 Financial Instruments - Agenda Decision—'Curing of a credit-impaired financial asses' (2019)IFRS 9 Financial Instruments - Prepayment features (June 2018)IFRS 16 and covid-19 - Accounting for covid-19-related rent concessions applying IFRS 16 Leases (April 2020)IFRS 16 Leases - Leases one year on—putting IFRS 16 into practice (January 2017)IFRS 16 Leases - Effects Analysis (January 2016)IFRS 16 Leases - Investor Perspectives - A New Lease of Life (January 2016)IFRS 16 Leases - Project summary and Feedback Statement (January 2016)IFRS 17 Insurance Contracts - Amendments to IFRS 17 Part 1: requirements other than transition (2020)IFRS 17 Insurance Contracts - The accounting model in one page (January 2018)IFRS 17 Insurance Contracts - Recognising the contractual service margin in profit or loss (March 2018)IFRS 17 Insurance Contracts - Investor Perspectives—Accounting to reflect economics (April 2018)IFRS 17 Insurance Contracts - Insurance contracts issues by mutual entities (July 2018)IFRS 17 Insurance Contracts - Insurance contracts with participation and other features - Part 1: measurement of fulfilment cash flows (July 2018)IFRS 17 Insurance Contracts - Premium Allocation Approach example with comparison to existing accounting practice (2018)IFRS 17 Pocket Guide on reinsurance contracts held (July 2018)IFRS 17 Insurance Contracts - Level of aggregation (January 2017)Preview of IFRS 17 Insurance Contracts - National Standard-Setters webinar (May 2017)IFRS 17 Insurance Contracts - Introduction (May 2017)IFRS 17 Insurance Contracts - Project Summary (May 2017)IFRS 17 Insurance Contracts - Effect Analysis (May 2017)IFRS 17 Insurance Contracts - Fact sheet (May 2017)IFRS 17 Insurance Contracts - Feedback Statement (May 2017)IFRS 17 Insurance Contracts - High-Level overview (June 2017).pdfIFRS 17 Insurance Contracts - Measurement essentials: Part 1 and 2 (July 2017)IFRS 17 Insurance Contracts - Simplified accounting for contracts with short coverage periods - Parts 1 and 2 (August 2017)IFRS 17 Insurance Contracts - Reinsurance contracts held an example of proportionate reinsurance coverage (September 2017)IFRS 17 Insurance Contracts - Reinsurance contracts held (September 2017)IFRS 17 Insurance Contracts - The Essentials-Issue No 4 (September 2017)IFRS 17 Insurance Contracts - Core requirements: Recognition and derecognition (November 2017)IFRS 17 Insurance Contracts - Transition to IFRS 17 Part 1 of 2 overview (December 2017)