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IASB issues rate regulation standard

IFRS 20, a new accounting standard for companies subject to a specific type of rate regulation, aims to improve financial reporting and transparency for investors.

AI hiring saves time, but fraud risks are growing

Over half of recruiters say AI has had a positive impact on hiring, but the majority have caught or suspected AI-enabled candidate fraud in the past year, according to a new report.

FRC amends FRS 101, outlines best practices for digital reporting

The changes focus on improving clarity and better articulating certain aspects of the standard. In its review of structured digital reporting, the FRC outlined improvements to financial reporting.