Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

As a business owner, you understand that accounting has to be accurate, but you may not know why accounting standards – the rules with acronyms such as GAAP and IFRS – are such a big deal. If you were ...

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 ...

If you own a small business in the U.S. that is privately held but sells goods and services overseas, the Securities and Exchange Commission doesn't require your company to adhere to the generally ...

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...

SEC chairman Paul Atkins at AICPA Conference on Current SEC and PCAOB Developments The Securities and Exchange Commission is planning to encourage greater cooperation between U.S. and international ...