"IASB seeks views on clarifying fair value option in IAS 28" was originally created and published by International Accounting Bulletin, a GlobalData owned brand.

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 ...

IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

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 ...

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 ...

The International Accounting Standards Board has embarked on a research project to review and improve the requirements for the statement of cash flows and related matters in International Financial ...

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 ...

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 ...

Cape Town - Changes to International Accounting Standards (IAS) are expected to be announced next year to bring the treatment of goodwill in line with recent changes to US Generally Accepted ...