The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. The Conceptual ...

The International Accounting Standards Board (IASB) has released amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, completing its scheduled updates to the Standard. IFRS ...

The Financial Accounting Standards Board and the International Accounting Standards Board are revealing further details about their long-stalled plans for creating a Disclosure Framework to help ...

The International Accounting Standards Board (IASB) has launched a formal post-implementation review of IFRS 16 Leases, inviting stakeholders to share their experiences and insights on whether the ...

This story was originally published on ESG Dive. To receive daily news and insights, subscribe to our free daily ESG Dive newsletter. Securities and Exchange Commission Chair Paul Atkins took aim at ...

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 ...

ITFA has published "A guide to accounting and legal issues under IFRS 9 for the trade receivables and supply chain finance industry." These are ITFA's first set of guidelines on the standards aimed ...

LONDON (HedgeWorld.com) — Although everybody involved in contemporary discussions of accounting standards claims to want convergence, and the idea of a single universal set of standards for accounting ...

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

Swiss Re’s adoption of IFRS 17 has resulted in some shifts atop AM Best’s rankings of the world’s largest reinsurers, which differ based on accounting standards. The Best’s Market Segment Report, ...

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