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

The European Financial Reporting Advisory Group (EFRAG) has released a feedback statement on the International Accounting Standards Board's (IASB) Exposure Draft (ED) Provisions – Targeted ...

The International Accounting Standards Board has introduced a new standard to give investors more readily comparable information about companies' operating profits in one of the biggest changes to ...

NORWALK, Conn.--(BUSINESS WIRE)--The International Accounting Standards Board (IASB) and the US-based Financial Accounting Standards Board (FASB) agreed today to re-expose their revised proposals for ...

The International Accounting Standards Board is proposing a new rule on how companies report profit and how they explain certain performance measures that go beyond generally accepted accounting ...

The presentation of global financial reports could soon get more regimented, according to Hans Hoogervorst, chairman of the International Accounting Standards Board. The IASB, which sets International ...

Companies will soon be expected to reflect climate risk in their profit and loss (P&L) accounts, revealing to investors how floods, storms and droughts affect bottom lines. The International ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. On December 11, 2018, a debate will be held at the Oxford Union ...

LONDON, July 31 (Reuters) - A global accounting body on Wednesday proposed guidance on how companies can do more to show the impact of climate change on their financial performance, saying standalone ...