This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
The International Accounting Standards Board (IASB) issued a new financial instruments standard that introduces an expected-loss impairment model. But the standard falls short of the goal of ...
Although FASB and the IASB worked jointly to improve the accounting for financial instruments and to achieve convergence on a single recognition and measurement model, FASB said it decided to make ...
Many privately held companies wonder where the accounting standard-setters will lead them. The Financial Accounting Standards Board and the International Accounting Standards Board are working toward ...
IFRS 19 is the latest IFRS accounting standard issued in May 2024. It is a disclosure-only standard that will significantly benefit many organisations and increase the pace of the adoption of global ...
Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...
Results that may be inaccessible to you are currently showing.
Hide inaccessible results