The examples show how companies can improve the reporting of uncertainties in their financial statements using ...

He served as an academic research fellow at the Financial Accounting Standards Board in 2009-10 and as a member of its Financial Accounting Standards Advisory Council from 2016 to 2019. Hales was also ...

On March 23, 2023, the International Accounting Standards Board (IASB) commenced a new “maintenance” project to “explore whether and how financial statements can better communicate ...

The Economic - Finance Magazine organised an online roundtable on International Financial Reporting Standards on July 24.

Thomas Makiwa has warned that the country is moving at slow pace to adopt crucial international accounting rules for government funds. This slow pace, he says, is preventing the country from fully ...

The US Financial Accounting Standards Board (FASB) and the Accounting Standards Board of Japan (ASBJ) have held a ...

Research appearing in the International Journal of Accounting, Auditing and Performance Evaluation raises important questions about how auditors communicate complex professional judgments. A team at ...

Accounting principles help hold a company’s financial reporting to clear and regulated standards. In the United States, these standards are known as the Generally Accepted Accounting Principles ...