In most circumstances, entities are required to disclose information about IFRS Accounting Standards that have been issued but are not yet effective. Keeping up to date with new and amended standards can be challenging. The resources below provide a concise and practical summary of standards that are effective and those that have been issued but are not yet effective.
Deloitte IAS Plus regularly publishes a summary of new and revised IFRS Accounting Standards. The 30 June 2026 edition is the most recent available at the date of this post and provides a concise overview of standards that are effective and those that have been issued but are not yet effective.
Two versions are available:
- International – focuses on IFRS Accounting Standards issued by the IASB and is suitable for entities reporting under IFRS internationally.
- UK – includes the same IFRS developments, together with additional UK-specific information, such as UK endorsement where relevant.
Source:
International resource: Deloitte IAS Plus – New and Revised Pronouncements as at 30 June 2026.
https://www.iasplus.com/en/news/othernews/new-and-revised/2026/june
UK resource: Deloitte IAS Plus (UK) – New and Revised Pronouncements as at 30 June 2026.
https://www.iasplus.com/en-gb/news/othernews/new-and-revised/2026/new-and-revised-pronouncements-as-at-30-june-2026
Glynnis Carthy CA(SA)
Independent expert support to improve clarity, quality and compliance under IFRS Accounting Standards
The fictional example illustrates common disclosure which may not comply with IFRS Accounting Standards. The extracts shared here illustrate examples of clearer disclosure. Neither example implies full compliance or non-compliance with IFRS Accounting Standards. No detailed review of the financial statements has been performed, and certain matters discussed may not be material to the entity concerned.
