Accounting firm leaders, standard-setters and industry accountants called for more certainty in the roadmap to International Financial Reporting Standards. With the comment deadline having now passed ...

Paul Atkins said the International Sustainability Standards Board’s parent organization should refocus on its accounting ...

International Finance Reporting Standard (IFRS) comes with laudable objectives. It is a concept meant to sanitise accounting practice in order to achieve corporate goals. To ensure that companies ...

Accounting professionals are accustomed to complying with accounting standards. Generally accepted accounting standards set the guidelines for reporting financial transactions in the United States.

Last Wednesday, SEC Director of the Division of Corporation Finance John White delivered a speech at the Practicing Law Institute Conference in New York which covered “Foreign Issuers & the U.S.

Paul Atkins warned the SEC might eliminate a rule that allows multinational companies to avoid reconciling their IFRS ...

I investigate how the adoption of International Financial Reporting Standards (IFRS) affects audit markets. Specifically, I examine the effect of IFRS adoption on the likelihood and direction of ...

At the beginning of this year, Kenyan banks joined their global peers in adopting the International Financial Reporting Standards 9 (IFRS 9), ushering in a significant shift in accounting for ...

Compare how India, Europe, USA, and Australia apply core accounting concepts like conservatism, materiality, and going concern in financial ...

Introduced in the wake of the financial crisis of 2008-2009, IFRS 9 drastically changes the way financial instruments are accounted for and represents one of the most seismic shifts in the history of ...