The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...

Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...

The new International Financial Reporting Standard 16 Leases (IFRS 16) has taken effect, and the companies using IFRS shall adopt IFRS 16 for accounting periods beginning on or after 1 January 2019.

The IFRS Foundation is preparing to roll out new electronic publication formats for its accounting standards, improving the digital access to its resources. The forthcoming ePub editions are designed ...

The U.S. Securities & Exchange Commission voted Aug. 27 for a proposed "roadmap" that could led to U.S. firms switching from the U.S. Generally Accepted Accounting Principles (GAAP) to the ...

The ICAI Doha Chapter recently organised a Continuing Professional Education (CPE) session titled ‘Deep Dive into IFRS 18 Requirements’, gathering over 120 finance and audit professionals. In his ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Accounting ...