Accountants have welcomed changes in accounting rules to "hedge" accounting for when companies try to mitigate against currency fluctuations. Nick Huber reports.
The International Accounting Standards Board (IASB) has published proposed changes to IFRS for small and medium-sized businesses
Over the past decade the discussion has intensified around moving towards a more uniform global language for financial reporting.
The International Accounting Standards Board (IASB) has issued a revised draft of its conceptual framework after tackling other issues stemming from the financial
Company annual reports are often long and unclear as auditors and finance directors cram them with information to satisfy regulators, according to the International Accounting Standards Board (
During 2012, the progress of financial reporting convergence continued to slow, particularly following the publication of an equivocal Securities and Exchange Commission (SEC) staff report in July.
Financial reporting expert Steve Collings sifts through the latest IASB exposure draft containing amendments to 11 standards.
UK and European bodies are continuing to push US investors and the Securities and Exchange Commission (SEC) to make up their minds on whether it will incorporate International Financial Reporti