The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity.
The International Accounting Standards Board (IASB) released for comment a set of proposed IFRS statement amendments that would help companies distinguish accounting policies from accounting estimates.
Here’s what organisations need to consider as they implement the new Financial Accounting Standards Board rules—and why it’s smart to start that work promptly.
The US Financial Accounting Standards Board proposed an Accounting Standard Update (ASU) designed to simplify and improve financial reporting associated with consolidation of variable-interest entities (VIEs).
The International Accounting Standards Board (IASB) issued an interpretation that specified how organisations should reflect uncertainty in their accounting for income taxes.