IASB has shared plans that could involve addressing crypto and digital assets as part of its broader efforts to update ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Eric's career ...

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...

India’s central bank is to rewrite how it recognises credit risk. The Reserve Bank of India wants to replace its decades-old, incurred-loss provisioning system with an Expected Credit Loss framework, ...

U.S. public companies must follow the GAAP rules in preparing their financial statements David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, ...

Paul Atkins urged the IFRS Foundation to meet its goal for “stable funding” and make standards for financial accounting a priority We look at recent developments in the financial regulation space and ...

This article was written by Kate Lee, Global Head of Regulatory Data Solutions and Thomas Labbe, Regulatory Data Product Manager at Bloomberg. Since the introduction of IFRS 9 in January 2018, ...

Please note: Following the change in the EU Transparency Directive, Allianz adjusted its reporting. While there is no change with respect to the Half-year Report and the Annual Report, the 1Q and 3Q ...

ABSTRACT: This study examines the link between accounting ethics and the quality of financial reporting in district local governments in Northern Uganda, with a particular focus on management policy ...

The International Sustainability Standards Board’s (ISSB) reporting framework is now in use or being implemented in jurisdictions accounting for more than 60% of global GDP, the board’s vice chair Sue ...

To start with, International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) to provide a common language for ...