The International Organization of Securities Commissions announced their endorsement of the International Sustainability Standards Board’s recently released corporate reporting standards for ...

ESG investing passed a milestone on Monday as the first-ever set of global reporting standards was unveiled, paving the way for companies across jurisdictions to disclose uniform climate and ...

Discover the key differences between IFRS and GAAP accounting standards, and learn how they impact financial reporting for ...

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 ...

In the wake of the Asia financial crisis of 1997-1998, market participants raised serious concerns about the reliability of reported financial data and the use of lenient or even “creative” accounting ...

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

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

LONDON, ENGLAND - FEBRUARY 01: A Union Jack flag flutters in front of the Elizabeth Tower, commonly known as Big Ben on February 1, 2017 in London, England. (Photo by Jack Taylor/Getty Images) The ...

LAGOS (Reuters) - Nigeria's United Bank for Africa (UBA) on Tuesday joined a handful of Nigerian financial institutions in adopting international reporting standards, seen as key to restoring ...

The current system of voluntary-reporting frameworks used by organizations around the world to report and disclose financially material information is composed of multiple and varied reporting ...

Vol. 51, Supplement 3: Symposium: Corporate Finance for Advancement in Emerging Markets (May–June 2015), pp. S95-S117 (23 pages) Published By: Taylor & Francis, Ltd. Whereas prior studies provide ...