The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

Certain topics have been removed from the standard, including earnings per share, interim financial reporting.

One lesson to be learned from one of three early case histories under Europe's new International Financial Reporting Standards is that the system will most probably hit long-established companies with ...

Most listed companies present adjusted numbers — adjusted EBITDA, underlying profit, core earnings — to show what they ...

The maintenance project was launched in response to concerns raised by stakeholders about potentially inconsistent application of the IFRS Accounting Standards to climate-related risks and ...

Securities and Exchange Commission chief accountant James Schnurr is rethinking a proposal he made last December that the SEC allow U.S. companies the option of providing some information, such as ...

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.

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. Accounting ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. India could delay an overhaul of its accounting rules – designed to deepen its ties with the world economy – ...

Companies that solely operate in the United States generally prepare financial statements that are in accordance with U.S. Generally Accepted Accounting Principles (GAAP). However, most of the rest of ...