The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for parent companies with subsidiaries.

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

Our research project was funded by the Association of Chartered Certified Accountants in the UK. Our research project was funded by the Association of Chartered Certified Accountants in the UK Our ...

Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. Meanwhile, as these naysayers were bickering about the details of each ...