The International Accounting Standard Board (IASB) has changed its mind about a draft new rule for lease accounting, putting it at odds with its US counterpart.
A former SEC commissioner pronounced the end of international consensus on financial reporting earlier this month.
Companies need to improve how they account for mergers and acquisitions, the
The requirement for companies to give a "true and fair" view of their business in their accounts is still fundamental to financial reporting
The International Accounting Standards Board (IASB) and its US counterpart the Financial Accounting Standards Board (FASB) have agreed a new accounting standard for when companies account for r
The European Commission terminated a €149,800 (£123,391) joint contract it awarded to Mazars and the ICAEW to investigate the impact of IFRS in the EU after just a month.
The principles underpinning international financial reporting standards (IFRS) need to be more practical and easier to understand, the Institute of Chartered Accountants of Scotland (ICAS) has
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