IASB

The Securities and Exchange Commission is planning to encourage greater cooperation between U.S. and international standard-setters.

The new accounting model would reflect how financial institutions manage interest rate risks in their portfolios.

The 2016 standard on leases met its objective of providing investors with useful information, but the costs of implementing and maintaining it were high.

The International Accounting Standards Board discussed adding new projects to its agenda, along with ongoing work on the equity method and intangible assets.

The CFA Institute is urging accounting standard-setters to require more detailed disclosures of intangible assets before they're recognized on the balance sheet.

The update aims to balance the needs of users of small and midsized entities' financial statements with resources available to SMEs. 

The International Accounting Standards Board hopes to enhance the information provided by companies to their investors about acquisitions under IFRS.

The Securities and Exchange Commission's chief accountant cautioned auditors and public companies about the statement of cash flows after spotting problems that could lead to a financial restatement.

Two major sets of changes are on their way, plus the board has released amendments regarding reporting on currencies that can't be exchanged.

He formerly chaired the U.K. Accounting Standards Board and the IFAC's Public Sector Committee, which became the International Public Sector Accounting Standards Board.

Once a distant dream, a worldwide framework for reporting is now being enthusiastically pursued by prominent players.

The Integrated Reporting Framework was a topic of major importance during the International Sustainability Standard Board's inaugural symposium.

When it comes to sustainability-related disclosure standards, smaller entities within emerging economies are ready to get on board.

Former central bank governor Mark Carney said the time has come for sustainability reporting to leave voluntary disclosure behind.

Andreas Barckow explained in a recent speech why the board does not have a cryptocurrency standard project at the moment.

Officials from the commission discussed some of the proposed rules for digital assets like cryptocurrency and climate-related disclosures under development.

The International Accounting Standards Board hopes to improve the information provided by companies about their debts.

Lutz adds outsourced HR services; NJCPA CEO Ralph Thomas announces retirement; and more CPA news.

The International Accounting Standards Board introduced update proposals for the IFRS for SMEs accounting standard for small and medium-sized entities.

The International Sustainability Standards Board completed its roster with the appointment of Jingdong Hua as its vice chair.