International convergence of the new revenue recognition standard may decrease as a result of clarifying revisions that will be proposed by the Financial Accounting Standards Board and the ...

THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...

The International Organization of Securities Commissions announced their endorsement of the International Sustainability Standards Board’s recently released corporate reporting standards for ...

ESG investing passed a milestone on Monday as the first-ever set of global reporting standards was unveiled, paving the way for companies across jurisdictions to disclose uniform climate and ...

In the wake of the Asia financial crisis of 1997-1998, market participants raised serious concerns about the reliability of reported financial data and the use of lenient or even “creative” accounting ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

The Securities and Exchange Commission (SEC) is raising the bar on how domestic companies report environmental and social impacts by adopting new ...

Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

LAGOS (Reuters) - Nigeria's United Bank for Africa (UBA) on Tuesday joined a handful of Nigerian financial institutions in adopting international reporting standards, seen as key to restoring ...

Vol. 51, Supplement 3: Symposium: Corporate Finance for Advancement in Emerging Markets (May–June 2015), pp. S95-S117 (23 pages) Published By: Taylor & Francis, Ltd. Whereas prior studies provide ...