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

Learn about proportional consolidation, a former joint ventures accounting method replaced by the IFRS to streamline global ...

The International Financial Reporting Standards Foundation formally launched the International Sustainability Standards Board on Wednesday and announced plans to consolidate the Value Reporting ...

The recent introduction of Vietnamese IFRS sustainability terminology aligns Vietnam's accounting practices with global ...

The International Accounting Standards board (IASB or board) has recently released the third edition of its IFRS for SMEs ...

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 Sustainability Standards Board issued amendments to greenhouse gas emissions disclosure requirements in ...

MUMBAI, Jan 20 (Reuters) - The benefits of Indian banks' switching to the International Financial Reporting Standards (IFRS) accounting rules will outweigh any short-term impact on capital levels and ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of ...

In accounting, a principles-based on approach is the most popular accounting method globally because it is usually better to adjust accounting principles to a company's transactions, rather than ...