With the increasing acceptance of IFRS in the global economy and its possible adoption in the U.S., CPAs are keenly interested in developing a broader understanding of international standards. A major ...
Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals, and costing formulas.
Since the European Union’s 2002 regulation mandating IFRS for EU public companies and the execution of the Norwalk Agreement by FASB and the International Accounting Standards Board (IASB), momentum ...
Business Daily Africa on MSNOpinion
Determining the location of your organisation’s IFRS sustainability disclosures
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for ...
The International Accounting Standards Board issued a set of amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, enabling it to complete the catch-up work it had planned to ...
The IFRS Foundation has unveiled new e-learning modules to aid organisations in comprehending the standards set by the International Sustainability Standards Board (ISSB). The modules address ...
Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. Just about one year ago, I wrote in these pages that the sustainability ...
Nicolas Pologeorgis has 24+ years of experience in academic consulting. He has held administrative and faculty positions in various institutions. Chip Stapleton is a Series 7 and Series 66 license ...
On March 24, 2022 the IFRS Foundation (the Foundation) and the Global Reporting Initiative (GRI) published a press release announcing “a collaboration agreement under which their respective ...
An insurance contract is defined as a “contract under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder ...
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