The Essentials

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IASB Investor Education

The Essentials

The Essentials aims to increase investors’ awareness of IFRS and enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

The Essentials

Issue	Highlights
*Issue No.3: The Essentials—Sizing Up the Balance Sheet*	Offsetting explained
	When do banks report a net figure?
	Jargon-busting
	How does this tie in with Basel III?
*Issue No.2: The Essentials—Presentation of Financial Statements*	Making the most of what’s presented in financial statements
	Reporting principles investors will want to know
	Reporting ‘extraordinary’ items
	IFRS vs US GAAP
*Issue No.1: The Essentials—Cash Flow Statements*	What you need to know about the cash flow statement
	How do investors commonly look at free cash flow valuation?
	Areas of debate about the cash flow statement
	IFRS vs US GAAP

Related information

IFRS high level summaries
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