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

The International Accounting Standards Board (IASB) has released amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, completing its scheduled updates to the Standard. IFRS ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

IFRS and IFRS for SMEs are developed by the International Accounting Standards Board (IASB), and the concepts and principles that underpin drafting an IFRS are outlined in the Conceptual Framework for ...

THE CHAIRMAN OF THE IASB has vowed that the standard setter’s conceptual framework project will not be blighted by “dysfunctional” processes that have stymied the pace of other reforms. In a stinging ...

The International Accounting Standards Board (IASB) has introduced targeted amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures, aimed at resolving challenges in ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Implementing IFRS 9 is a key requirement for The Nottingham, that’s why ...