A key ongoing shift in financial reporting to the International Financial Reporting Standards (IFRS) 17 is underway, representing a significant accounting change that has necessitated segmentation of ...

Discover the key differences between IFRS and GAAP accounting standards, and learn how they impact financial reporting for ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...

The IFRS Foundation, the group that oversees the International Accounting Standards Board and its work on International Financial Reporting Standards, published a case study report on how companies ...

Under the current rules of the US Securities and Exchange Commission (SEC), foreign issuers are allowed to use International Financial Reporting Standards (IFRS) financial statements in their ...

Learn 12 essential things about financial statements that investors need to know. These insights can guide smarter investment ...

The Strategic report and Governance pages form part 1 of the Annual Report and Accounts. The IFRS Financial Statements and Other Information form part 2 of the Annual Report and Accounts. Parts 1 and ...

With the last phase of implementation of interactive data rules fast approaching, the Director of the Division of Corporation Finance and the Chief Accountant of the U.S. Securities and Exchange ...

Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...