This free white paper, “Financial System Considerations in IFRS Conversion Projects,” is provided by the AICPA’s IT Section of the Specialized Communities/Firm Practice Management Group and includes: ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...

Emst& Young's IFRS website contains a wealth of free resources on current IFRS topics, available to both EY's clients and the general public. The website provides background information and practical ...

Many privately held companies wonder where the accounting standard-setters will lead them. The Financial Accounting Standards Board and the International Accounting Standards Board are working toward ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...

FASB and the IASB today issued investor-focused common disclosure requirements on the effect or potential effect of offsetting arrangements on a company’s financial position. U.S. GAAP and IFRS differ ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

Life is full of surprises – some good, and some not so good. From an accounting point of view, surprises are generally best avoided. This is not least because they skew insights about commercial ...

The Corporate Affairs Commission has successfully converted her financial reporting to the International Financial Reporting Standards IFRS, making the commission one of the first government agencies ...