IFRS & Accounting
IFRS & IAS Standards List (every IFRS # and IAS #)
One body of standards, two numbering series — a complete reference to every IFRS # and IAS #, what is in force and what replaced what.
Read article →IFRS & IAS at a glance
IAS and IFRS are one set of standards — together called IFRS Accounting Standards, issued by the IASB. Standards first issued before 2001 keep their IAS numbers and are still fully in force; newer ones carry IFRS numbers. Only some IAS have been replaced by a new IFRS:
- IFRS 15 & IAS 18 / IAS 11Revenue — replaced from 2018
- IFRS 16 & IAS 17Leases — replaced from 2019
- IFRS 18 & IAS 1Presentation — replaces from 2027
- IFRS 9 & IAS 39Financial instruments — mostly replaced from 2018
IAS 2, IAS 7, IAS 12, IAS 16, IAS 21, IAS 36 and IAS 37 have no IFRS number — they are still in force and are themselves part of IFRS Accounting Standards, so this site labels them as, for example, “IAS 16 (IFRS)”. See the complete IFRS # & IAS # list → New to accounting? Start with the accounting glossary.
Every article in one place
This page is the complete library of my writing on this site — 38 articles in three collections. IFRS & Accounting Standards explains the standards and principles behind financial statements. Finance Insights covers practical FP&A, cash, working capital, costing, controls and reporting, including anonymized case studies. The Personal Blog is where I write more personally about career lessons, tools, travel and volunteering.
Use the buttons or the search box to find a topic. Every article is original, written for finance professionals, managers and students, and reviewed under the site’s Editorial Policy. Examples use illustrative or anonymized figures, and standards should always be checked against the current authoritative text as adopted in your jurisdiction.
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IFRS & Accounting Standards
Plain-English guides to IFRS Accounting Standards — IFRS-numbered and IAS-numbered standards together — each with a worked example and chart. Start with the complete IFRS # & IAS # list.
IFRS & Accounting
Accounting Glossary: Key Terms with IFRS References
The foundation vocabulary of accounting — defined in plain English, linked to IFRS, illustrated with examples and tested with practice questions.
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IFRS & Accounting
IFRS Conceptual Framework & Accounting Principles
The ideas behind every IFRS — objective, qualitative characteristics, the five elements, recognition and measurement — and how classic accounting principles fit in.
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IFRS & Accounting
IFRS 15 Revenue Recognition (replaced IAS 18 & IAS 11)
A practical walk-through of IFRS 15 — from identifying the contract to recognising revenue — with a bundled-contract example and contract-liability chart.
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IFRS & Accounting
IFRS 16 Leases (replaced IAS 17)
How lessees account for leases under IFRS 16 — with a five-year worked schedule, the front-loaded expense profile and the effect on EBITDA and debt.
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IFRS & Accounting
IFRS 18 Presentation & Disclosure (replaces IAS 1)
The new income statement from 2027 — categories, subtotals, management-defined performance measures and how finance teams should prepare.
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IFRS & Accounting
IAS 7 Statement of Cash Flows (IFRS)
How to prepare and read a statement of cash flows under IAS 7 — with an indirect-method waterfall from profit to operating cash and the coming IFRS 18 changes.
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IFRS & Accounting
IAS 12 Income Taxes & Deferred Tax (IFRS)
A step-by-step guide to deferred tax under IAS 12, with a worked example of accelerated tax depreciation and a practical working-paper approach.
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IFRS & Accounting
IAS 16 Property, Plant & Equipment (IFRS)
The full life cycle of fixed assets under IAS 16 — what to capitalise, how to depreciate and how to keep the asset register audit-ready — with a depreciation comparison chart.
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IFRS & Accounting
IAS 21 Foreign Currency (IFRS)
How to account for USD sales, purchases and loans under IAS 21 — with a worked export-receivable example and a guide to translating foreign subsidiaries.
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IFRS & Accounting
IAS 36 Impairment of Assets (IFRS)
How to test assets and cash-generating units for impairment under IAS 36 — with a worked value-in-use calculation and loss allocation.
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IFRS & Accounting
IAS 37 Provisions & Contingencies (IFRS)
When to provide, how much to provide and what to disclose under IAS 37 — with a decision flowchart and a worked warranty provision.
Read article →Finance Insights & Case Studies
Practical guides and anonymized case studies on FP&A, cash, working capital, costing, controls, SAP and Power BI.
FP&A
Budget vs Actual Variance Analysis
A practical method for turning “actual minus budget” into a profit bridge, a price–volume–mix analysis and commentary that leadership can act on.
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Treasury & Cash
13-Week Cash Flow Forecast
A practical, direct-method weekly forecast that gives leadership early warning of cash pressure — with a worked example and a weekly operating rhythm.
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Management Accounting
Break-Even & Contribution Margin
How to use cost–volume–profit analysis to answer everyday pricing, volume and investment questions — with a worked example, a CVP chart and a sensitivity test.
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Manufacturing Finance
Garment Costing: SMV, CPM & CM
A finance view of apparel costing in Bangladesh’s RMG sector — how SMV, cost per minute and line efficiency determine the cost of making and the FOB price.
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Working Capital
Receivables Ageing & DSO
DSO tells you how long cash is tied up; the ageing report shows where the risk is. Here is how to use both — with charts, a collections process and an ECL matrix.
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Working Capital
Inventory Ageing & Provision
How to use an inventory ageing analysis to value stock correctly under IAS 2, track days inventory outstanding and turn slow-moving items back into cash.
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FP&A & Reporting
12 Finance KPIs for Dashboards
A practical KPI set for leadership: twelve measures grouped into four questions, with formulas, charts, design principles and governance.
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Group Reporting
Intercompany Reconciliation
Why intercompany balances don’t agree, and a practical policy, calendar and matching process to fix it — with root-cause and trend charts.
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Manufacturing Finance
Workforce Productivity to Profitability
A real-project model connecting attendance, efficiency, capacity, output, turnover and profit.
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Power BI & Analytics
Power BI Management MIS Dashboard
An anonymized management dashboard case study covering budget, actual, prior year, OPEX and profitability.
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Cross-Border Finance
Cross-Border FOB Business Model
An anonymized operating model for trading entities and Bangladesh manufacturing, import, export and remittance.
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FP&A
Driver-Based Budgeting and Forecasting
Operational assumptions, integrated financial statements, scenarios and forecast governance.
Read article →Finance Operations
Month-End Close Checklist
A controlled multi-entity close framework covering cut-off, reconciliations, intercompany and review.
Read article →SAP & ERP
SAP FICO Implementation Controls
Finance controls for design, roles, master data, migration, testing, cutover and stabilization.
Read article →Audit & Controls
Procure-to-Pay Audit Red Flags
Vendor, purchasing, receipt, invoice, payment and data-analytics risks.
Read article →Treasury & Cash
Working Capital and Cash Conversion Cycle
Receivables, inventory, payables, cash opportunity and cross-functional action.
Read article →Personal Blog
Career reflections, tools, travel and community work — written in my own voice.
Career Reflection
16 Years in Finance: Five Lessons I'd Tell My Younger Self
Five lessons from sixteen-plus years in finance leadership, FP&A and manufacturing operations.
Read article →AI & Productivity
The AI Tools I Actually Use as a Finance Professional
How I actually use ChatGPT, Claude, Gemini, Copilot, Perplexity and more in day-to-day finance work.
Read article →Cross-Border Business
What Five Countries Taught Me About Cross-Border Finance
Lessons from sourcing and business travel across China, Vietnam, Malaysia, Hong Kong and Singapore.
Read article →Community & Reflection
Why I Volunteer Alongside a Finance Career
What Red Crescent volunteering, vaccination drives and flood relief taught me about finance leadership.
Read article →Finance Operations
Reducing Our Month-End Close by 20%: What Actually Moved the Needle
The real story behind cutting a multi-entity month-end close cycle by 20%.
Read article →SAP & ERP
SAP FICO and Tally ERP, Side by Side: What Actually Changes
What actually changes when you move between SAP FI/CO and Tally ERP.
Read article →Career Reflection
Studying for the CMA While Working Full-Time in Finance
An honest account of completing the CMA qualification in stages while working full-time.
Read article →Career Reflection
From a Web-Design Diploma to Power BI Dashboards
How a 2008 IT scholarship in web development still shapes my Power BI dashboards and this website today.
Read article →Leadership & Training
Five Short Trainings That Changed How I Manage a Team
Five short leadership trainings between 2014 and 2016 that changed how I delegate, manage time and lead a finance team.
Read article →Trade Finance
What My Letter-of-Credit Training Still Saves Me From
What a short 2010 training on letters of credit and UCP 600 still teaches me about export documentation.
Read article →How often this is updated
I add a new post when I have something specific and useful to say — not on a fixed schedule. Each post is reviewed for clarity and accuracy before publishing, and factual corrections are made when identified. See the Editorial Policy for how the whole site, including this blog, is written and corrected.