Guides to IFRS financial statements
Clear, practical explanations of the standards behind a full set of IFRS financial statements — how each statement is built, what the notes must cover, and where genuine policy choices exist. Written for finance teams and their advisers.
IAS 1 — Presentation of Financial Statements
How IAS 1 shapes a complete set of IFRS financial statements — the required components, the current/non-current split, materiality and comparatives.
Read guideIAS 7IAS 7 — Statement of Cash Flows
Operating, investing and financing cash flows under IAS 7 — the direct and indirect methods, classification rules and a worked reconciliation example.
Read guideIAS 1The Statement of Changes in Equity
Building the statement of changes in equity — the IAS 1.106 movements, its column-by-row layout, and OCI versus transactions with owners.
Read guideIAS 1 / IAS 8The IFRS Notes to the Financial Statements: A Checklist
The standard structure of IFRS notes — basis of preparation, material accounting policies, judgements and the per-standard disclosures auditors expect.
Read guideIFRS 16IFRS 16 Leases in the Financial Statements
How IFRS 16 lands in the statements — right-of-use assets, lease liabilities, the P&L split, cash-flow presentation and the required disclosures.
Read guideIFRS 10IFRS 10 Consolidation Basics
The essentials of consolidated financial statements under IFRS 10 — control, non-controlling interests, goodwill and intercompany eliminations.
Read guideIFRS 1IFRS 1 First-time Adoption of IFRS
Adopting IFRS for the first time — the transition date, the opening IFRS statement of financial position, reconciliations and common exemptions.
Read guideTransitionIFRS vs Local GAAP: What Changes on Transition
Moving from a local GAAP to IFRS — the usual changes to leases, development costs, deferred tax and presentation, plus practical transition steps.
Read guideFrom trial balance to a full IFRS report
Reading is one thing; producing the statements is another. Upload a trial balance and the platform maps it to the IFRS taxonomy and drafts the primary statements and notes for you to review, edit and export — for separate (IAS 27) and consolidated (IFRS 10) accounts.