IFRS

KPMG is partnering with analytics provider SAS on helping banks make the transition to the current expected credit loss, or CECL, accounting standard that begins to take effect in January 2020.

The financial instruments standard requires a new kind of calculation that is proving disruptive.

Accounting and finance organizations for many multinational businesses are currently working to create plans for two separate standards.

Larry Smith, who served as a member of the Financial Accounting Standards Board from 2007 until 2017, is watching some of the standards he worked on for a decade now being rolled out, but he believes the board should be doing more on performance reporting and the FASB Accounting Standards Codification.

The International Accounting Standards Board is changing the underpinnings of International Financial Reporting Standards.

The International Financial Reporting Standards Foundation has released a new set of data tags, while the Securities and Exchange Commission also renewed its files.

What is IFRS 16, how will it affect your business and what do you need to do to ensure your leasing arrangements remain compliant?

So long, farewell, auf wiedersehen, goodbye! Profs. Miller and Bahnson are ending their two-decade run.

With 2018 now upon us, the new revenue recognition standard could have a big impact on your company and your finance team.

SASB’s Jean Rogers discusses the board’s coming set of standards.

The Securities and Exchange Commission has upgraded its EDGAR system and now supports the 2017 IFRS taxonomy for International Financial Reporting Standards using XBRL technology.

The collection includes and audit, performance and accounting standards checklist software.

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting Standards Board.

The Financial Accounting Standards Board proposed a GAAP Financial Reporting Taxonomy and, for IFRS filers, a Shared Reporting Taxonomy on Tuesday, asking for public comments on the files.

The International Public Sector Accounting Standards Board is mulling new guidance on how the public sector should account for revenue and non-exchange expense transactions, such as the provision of education, health care and defense, in light of the revenue recognition standard.

The Financial Accounting Standards Board voted Wednesday to proceed to a final standard on hedge accounting, part of the financial instruments project that FASB had been working on for years with the International Accounting Standards Board before the two boards went their separate ways.

The international board is seeking input on accounting for some of the world's most precious assets.

Profs. Miller and Bahnson analyze a quartet of futile pursuits, from political interference with standard-setting to convergence.