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 new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

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.

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...