The International Accounting Standards Board (IASB) has opened a consultation on proposed, targeted changes to IAS 28 Investments in associates and joint ventures. The move aims to clarify which ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

The International Accounting Standards Board announced that it has completed its decision-making on two projects — one to improve the financial performance information companies report, and one to ...

The International Accounting Standards Board is finalizing a standard to give investors a clearer picture of utilities' ...

Lawmakers and business leaders have seen a need to harmonize or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with ...

In an effort to make it easier for companies to make materiality judgments, the International Accounting Standards Board (IASB) on Wednesday issued a clarified definition of “material.” The definition ...

How do you improve the quality of financial reporting in countries switching from a planned to a market economy? Conventional wisdom suggests these countries should simply adopt high-quality ...

From the blog: IAS accounting deficits belonging to defined benefit pension schemes have improved, but schemes should not get their hopes up about funding positions. In its latest corporate bulletin, ...