A new conceptual framework for IFRS issued Thursday includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the ...
The International Financial Accounting Standards Foundation is pushing forward on a proposal to set up an international sustainability standards board it would oversee along with the International ...
Even as the Securities and Exchange Commission weighs the comments that were due this week on its proposed roadmap to International Financial Reporting Standards, IFRS could be on a convergence path ...
Conversion from U.S. GAAP to IFRS is a heavily discussed topic in the corporate world. Expected benefits of adoption include reporting consistency, enhanced global competition and improved financial ...
Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...
Launched on Finance Day in Glasgow, the new International Sustainability Standards Board will standardise reporting standards and governance across 37 countries The International Financial Reporting ...
Reviewed by Margaret James Barter exchange takes place when an individual or a business entity provides a good or service and receives a good or service in return rather than receiving cash or another ...
Actuaries have always been quiet professionals, working behind the scenes. But in this new ESG era, they may well be Zimbabwe ...
The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, ...
Not many investors are accountants, and there are many accountants who are not investors. Yet the latter produces what the former reads, and the former relies upon what the latter produces to make ...
I realize this title isn’t a very enticing one to most readers. But please bear with me. I promise that the story gets more interesting as it goes along. As I noted in a previous post, the Trustees of ...
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