In many other countries, these guidelines fall to the IFRS, established by the International Accounting Standards Board (IASB). Here is a list of the most common accounting principles: Expenses ...

On March 27, the SEC officially voted to end the legal defense of the Climate-Related Disclosure Rule, likely killing ...

The International Accounting Standards Board (IASB) has published the third edition of the International Financial Reporting Standards (IFRS) for small and medium sized enterprises (SMEs ...

Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.) ...