The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. The Conceptual ...

The International Accounting Standards Board (IASB) has released amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, completing its scheduled updates to the Standard. IFRS ...

The International Accounting Standards Board (IASB) has launched a formal post-implementation review of IFRS 16 Leases, inviting stakeholders to share their experiences and insights on whether the ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

The International Accounting Standards Board (IASB) has begun a consultation process with the objective of issuing a revised conceptual framework for financial reporting. The conceptual framework ...

The International Accounting Standards Board (IASB) on Thursday proposed changes to its conceptual framework, which provides a foundational underpinning for financial reporting under IFRS. In an ...

GLOBAL accounting standard setter the IASB has been told to reconsider its proposed conceptual framework so that it “properly reflects the importance of stewardship, prudence and reliability”, which ...

THE CHAIRMAN OF THE IASB has vowed that the standard setter’s conceptual framework project will not be blighted by “dysfunctional” processes that have stymied the pace of other reforms. In a stinging ...

NORWALK, Conn.--(BUSINESS WIRE)--The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) today announced the completion of the first phase of their ...

International Financial Reporting Standards (IFRS). The signing ceremony, held on October 27, marks a pivotal moment in the bank’s commitment to enhancing financial transparency and accountability.

Have There Been Benefits to the Convergence Process? Gven this background, the purpose of this discussion is twofold: to provide a review of the events surrounding the convergence movement over the ...