The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts ...

Entitled 'Reality of accounting for carbon-related instruments', the study examines the annual reports of 300 companies in ...

The International Ethics Standards Board for Accountants weighed in on private equity investment in accounting firms and ...

New study warns inconsistent accounting for carbon-related instruments is undermining transparency and calls for a global standard.

ESG efforts will continue to grow in importance, and we’ll likely see this shape the future of lease accounting, including a ...

Sebi chief Tuhin Kanta Pandey on Friday urged chartered accountants to develop the ability to detect anomalies early on, ...

Unlike robotic process automation, intelligent process automation has advanced AI that can assist with judgments previously ...

The optional guidance aims to address concerns shared by private company shareholders related to the cost and complexity of ...

It is particularly relevant when the legal acquiree is a variable interest entity that qualifies as a business. "FASB ...

Sebi chief Pandey emphasizes proactive forensic accounting, urging chartered accountants to detect anomalies early to ...

ICAI Disciplinary Committee reprimands CA. Sunil Johri (M. No. 074654) for professional misconduct involving non-compliance with accounting standards and disclosure ...

Ann Cohen shares how evolving risks, emerging technology and strong internal audit partnerships impact her work and the ...