The International Financial Reporting Standards developed by the International Accounting Standards Board present guidelines for reporting the financial activities of a business. Similar to generally ...

Today’s international financial environment requires accountants to be familiar with cross-border reporting practices, financial management strategies and international standards. The CMA (USA) ...

The SSAF is an advisory group that supports the ISSB in the development and revision of IFRS Sustainability Disclosure ...

The journey to sustainability reporting for organisations often revolves around key steps. First, organisations must ...

The International Financial Accounting Standards Foundation is pushing forward on a proposal to set up an international sustainability standards board it would oversee along with the International ...

Geopolitical tensions are forcing reassessment of ECL assumptions under IFRS 9. The key takeaway is that forward-looking risk ...

International Accounting Standards Board chair Hans Hoogervorst is looking back at the growth of International Financial Reporting Standards as his decade running the IASB is set to end this month.

The DRSC will assist the IFRS Foundation and the ISSB in further shaping the IFRS Sustainability Disclosure Standards.

IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting. Accounting rules ...