Certain topics have been removed from the standard, including earnings per share, interim financial reporting.

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.

GAAP reports in detailed, precise formats; IFRS allows flexible, principle-based reporting. GAAP does not permit asset value recovery post-impairment; IFRS allows revaluation. IFRS does not mandate ...

Most listed companies present adjusted numbers — adjusted EBITDA, underlying profit, core earnings — to show what they ...

International trade and cross-border investing is becoming more complex with new emerging market economies and global investment opportunities. The Securities and Exchange Commission, Federal ...

The drumbeats in the jungle are getting louder: Like Paul Revere's midnight ride, the drums are booming out lyrics to an unfamiliar tune that sounds like: "IFRS is coming! IFRS is coming!" If you ...

Oversight of the recruitment process is being handled by the Trustees’ Nominating Committee, led by chair Ken Robinson.

Executives may think they have a lot on their plate, but they soon will have to make room for one thing more -- a whole new accounting system. Indeed, the International Financial Reporting Standards ...

On February 24 of this year, the U.S. Securities and Exchange Commission issued a statement and a work plan re-affirming its continuing support for a single set of high-quality global financial ...

IFRS 17, which goes into effect in 2021, represents one of the most significant shifts to insurance accounting requirements in the last 20 years. Workday and Aptitude Software have partnered to create ...