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Saturday 29 August 2015

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Investor Centre

Investor Perspectives

The IASB Investor Perspectives articles aim to make it easy for investors to keep up to speed on changes in the world of International Financial Reporting Standards and how those changes may affect an investor’s day job.

The articles are written by IASB members or as guest contributions by investors, and profile the impact that future Standards or proposals may have on your analysis of performance and in comparing financial statements across companies. We encourage investors to read these articles and share their thoughts on the direction we are taking.



Stephen Cooper, IASB member Investors Perspective: A tale of 'prudence'

11 June 2015

Steve Cooper, a member of the IASB, explains the IASB’s proposals on prudence....



Guest Contribution: Helping Investors Better Understand Cash Flow

23 March 2015

Investors Nick Anderson, Gunnar Miller and Tanya Branwhite discuss the merits of the proposed amendments to IAS 7 to provide more information about changes in debt....



Stephen Cooper, IASB memberInsurance contracts accounting: Are we there yet?

26 February 2015

Steve Cooper, a member of the IASB, provides an update for investors on the IASB’s insurance contracts project....



IFRS 9: A Complete Package for Investors

24 July 2014

Sue Lloyd, a member of the IASB, discusses the new accounting standard for financial instruments....



New Hedge Accounting Model Will Improve Investor Understanding of Risk Management

30 June 2014

Patricia McConnell, a member of the IASB, provides her perspectives on the new hedge accounting requirements...



Revenue recognition: finally, a Standard approach for all

27 June 2014

Patricia McConnell, a member of the IASB, provides her perspectives on the new accounting requirements for revenue recognition...



Dynamic risk management-accounting in an age of complexity

17 April 2014

Steve Cooper, a member of the IASB, discusses an accounting approach for dynamic risk management...



One fewer non-GAAP adjustment to worry about: improvements to the accounting for changes in own credit

31 March 2014

Patricia McConnell, a member of the IASB, provides her perspectives on the IASB’s changes to accounting for own credit...



Patrick Finnegan: The long and winding road: the IASB's project on insurance contracts

6 September 2013

On 20 June 2013, the IASB published a revised set of proposals dealing with the accounting for insurance contracts. It will be important to all entities and investors to make sure that they understand the scope of the new proposals...




Stephen Cooper: Framework rethink will shape the landscape for investors

19 July 2013

On 18 July 2013, the IASB published a Discussion Paper which proposes changes to its conceptual framework for financial reporting. The name alone may cause many of you to assume this to be a somewhat theoretical exercise of interest only to accounting geeks with seemingly little relevance to investors. However, this is far from being the case...



Patrick Finnegan: Of "Great Expectations"—Accounting for Expected Credit Losses in Financial Instruments

7 March 2013

In early March we published a set of proposals dealing with the accounting for credit losses on financial instruments. Specifically, the proposals establish how and when an entity should recognise “expected” credit losses on financial instruments...




Patrick Finnegan: IFRS 9—Limited Amendments, Significant Improvements

14 December 2012

In November 2012 we proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments are narrow in scope and are consistent with the existing principles in IFRS 9...




Paul Pacter: Investors, preparers and the IASB agree on consolidation exception for investment entities

20 November 2012

In October 2012 the IASB published amendments to its consolidation requirements changing the way in which investment companies (referred to in IFRSs as “investment entities”)...




Paul Pacter: Improving disclosures about intercompany investments

13 March 2012

In May 2011 the IASB issued IFRS 12 Disclosure of Interests in Other Entities as part of a suite of new standards that address intercompany investments...



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Barbara Davidson
Principal, Investor Liaison


Stephen Cooper
Board member


Patrick Finnegan
Board member


Fred Nieto
Investor Education Manager


Jen McFaul
Outreach Coordinator


Marina Corsini
Research Associate

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