The new accounting rule may require changes in reporting practices and systems, complicating consistency and materiality ...

The Institute of Chartered Accountants of India is set to implement a new accounting standard requiring companies to classify ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic ...

To start with, International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the ...

These amendments, published in January 2020, only affect the presentation of liabilities ... above will have a material impact on the financial statements except as indicated below. IFRS 18 replaces ...

"Investors tell us that MPMs can be a good thing, but their use needs more discipline and transparency." — Hans Hoogervorst, former chairman, International Accounting Standards Board IN boardrooms and ...