Financial Reporting

Financial Reporting Resource Centre

Welcome to the Institute's Financial Reporting Centre. These webpages are aimed at keeping Members abreast of current developments in financial reporting and there are specific resources dealing such as the GAAP tool, example financial statements using IFRS/IAS and articles on the first-time adoption of IFRS which can be found under the Resources link.

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Financial Reporting

Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between 1973 and 2001 by the board of the International Accounting Standards Committee (IASC). In April 2001 the IASB adopted all IAS and continued their development, calling the new standards IFRS.