The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

The trustee’s responsibilities will include oversight of the foundation's governance and strategy in relation to the IASB and ...

The International Financial Reporting Standards developed by the International Accounting Standards Board present guidelines for reporting the financial activities of a business. Similar to generally ...

The Accounting Review, Vol. 87, No. 6 (NOVEMBER 2012), pp. 2061-2094 (34 pages) This study examines the impact of International Financial Reporting Standards (IFRS) adoption on audit fees. We first ...

We look at how IFRS 9 changes impact the SPPI test for sustainability-linked bonds, and how risk, accounting, and data teams navigate new data and compliance demands.