Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...

Following the agreement with L’Oréal for the sale of Kering Beauté, expected to close in the first half of 2026, Kering ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

The International Accounting Standards Board (IASB) is hopeful that India would in the next five-six years achieve “full convergence” with International Financial Reporting Standards (IFRS). IFRS, a ...