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Technical Accounting Perspectives & IFRS Updates

IFRS updates, technical accounting guides, financial reporting best practices, audit readiness, industry insights, and accounting case studies from the IFRION advisory team.

All IFRS Updates Technical Guides Best Practices Audit Readiness Case Studies
Revenue recognition under IFRS 15 analysis IFRS Updates
Technical Accounting·6 min read

Revenue Recognition Under IFRS 15: Five Judgment Calls That Trip Up Finance Teams

Identifying performance obligations, variable consideration, and principal-vs-agent are where the five-step model gets genuinely difficult — and where a documented position paper matters most.

IFRS 16 lease accounting technical guide Technical Guide
Technical Accounting·5 min read

IFRS 16 Lease Accounting: Building a Defensible Discount Rate

A practical framework for determining the incremental borrowing rate — and documenting the judgment so it survives auditor challenge.

Pre-audit health check best practices Audit Readiness
Audit Readiness·4 min read

The Pre-Audit Health Check: Ten Areas We Review Before Auditors Do

The recurring findings that turn a smooth audit into a drawn-out one — and a checklist to get ahead of them.

Business combinations and purchase price allocation Case Study
Case Study·7 min read

Purchase Price Allocation for a PE-Backed Add-On Acquisition

How we identified and valued intangible assets under IFRS 3 for a portfolio company bolt-on acquisition, and the disclosures that followed.

Financial statement disclosure quality review Best Practices
Best Practices·5 min read

Disclosure Quality: Why "Compliant" Isn't the Same as "Clear"

Meeting the letter of IFRS disclosure requirements is the floor, not the ceiling. Here's how we approach disclosure reviews.

Expected credit loss modelling under IFRS 9 IFRS Updates
Technical Accounting·6 min read

Expected Credit Losses Under IFRS 9: A Practical Starting Point

A right-sized approach to ECL modelling for businesses that aren't financial institutions but still hold financial assets.

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