IASB

A global survey of investment professionals covers accounting for goodwill, related disclosures, and how those issues are affecting analysis and investment decision-making.

NYU accounting professor Baruch Lev on three ways standard-setters can significantly improve their agendas.

International Accounting Standards Board chair Hans Hoogervorst is looking back at the growth of International Financial Reporting Standards as his decade running the IASB is set to end this month.

The International Accounting Standards Board proposed a comprehensive framework for management discussion and analysis to better align with investor needs.

New digital advertising tax; ripping off PPP; careful with prenups; and other highlights from our favorite tax bloggers.

The Global Reporting Initiative is responding to a proposal from the IFRS Foundation to oversee sustainability standards alongside international accounting standards.

Scams of the season; the size of the IRC; how to market next year; and other highlights from our favorite tax bloggers.

The International Accounting Standards Board began a consultation process in preparation for possible changes in the accounting standards for mergers and acquisitions.

Andreas Barckow was appointed Thursday by the trustees of the IFRS Foundation, as the next chair of the board, succeeding longtime chair Hans Hoogervorst in July 2021.

The IASB overseer wants to find out how much demand is out there for it to also oversee international sustainability standards.

Money managers and pension funds want companies to publish their 2020 annual reports in line with guidance from the International Accounting Standards Board.

The International Accounting Standards Board proposed amendments to assist companies in providing useful information to investors about the effects of interest rate benchmark reform on financial statements.

The board wants more comparability and transparency around non-GAAP measurements.

Accounting-as-usual needs to change if we are to change business-as-usual.

Environmental, social and governance reporting is filled with competing sets of rules, according to accounting standard-setters and experts.

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16.

The International Accounting Standards Board has some amendments to the standard after hearing complaints from insurers.

The Public Company Accounting Oversight Board may begin asking auditors to look at cybersecurity when assessing risks at the companies they audit.

The companies are giving their customers access to both Chargebee’s subscription billing system and Softrax’s Revenue Manager revenue recognition software.

The valuation piece currently presents the biggest challenge—and question mark—for accountants and the organizations they serve.