The proposed Accounting Standards Update is intended to clarify guidance on hedge accounting and address incremental hedge accounting issues arising from the global reference rate reform initiative.

The Financial Accounting Standards Board released a new chapter Thursday of its Conceptual Framework describing a reporting entity. The new chapter will become Chapter 2 of FASB Concepts Statement No.

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

The International Sustainability Standards Board announces that IFRS S1 and IFRS S2 will be released in June and effective for some companies in 2024. Those on the front line of the sustainability ...

The government’s draft bill would merge standard setters and give ministers power to steer Australia’s reporting framework.

Editorial Note: We earn a commission from partner links on Forbes Advisor. Commissions do not affect our editors' opinions or evaluations. Accounting principles help hold a company’s financial ...

MINSK, 3 January (BelTA) – The international financial reporting standards (IFRS) and international accounting standards (IAS) are now in effect in Belarus. The step is stipulated by the joint ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Somer G. Anderson is CPA, doctor of ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Khadija Khartit is a strategy, investment, and funding expert, and an educator ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. A growing number of companies are reporting on their ...

Central banks are unique in two ways, first, they are public policy institutions that operate without any profit motive and ...