The International Public Sector Accounting Standards Board has approved its Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. The framework establishes the ...

The International Accounting Standards Board has published for public comment a discussion paper exploring possible changes to the IASB’s Conceptual Framework for Financial Reporting. The discussion ...

In recent years, British and American public opinion has increasingly shifted in favor of climate action. As a result, political will has followed suit. President Elect Joe Biden made a clean energy ...

As a banking professional, you’ve undoubtedly noticed that accounting principles generally accepted in the United States of America (US GAAP) has become increasingly complex in recent years, ...

It should be no surprise that accounting standards have become more complex over the years. Transactions have become increasingly challenging as new products and services emerge and financial ...

The release of a highly anticipated proposed framework Tuesday heralded a new chapter in the evolution of corporate reporting. The International Integrated Reporting Council (IIRC) made public a ...

Framework changes take effect in 2026. APRA has concluded its consultation process on proposed technical revisions to ...

The Financial Reporting Council of Nigeria has announced plans to formally integrate Islamic Finance Services into the ...

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Financial statements and reports are used to tell a quantitative story. Numbers don't lie and can be easier to communicate, so financial reports are heavily used as tools for managing performance in ...

The Republic of Armenia is a unitary state with significant financial and decision-making power concentrated at the central ...