Marking its second decade in operation, the IFRS Foundation — the oversight body of the International Accounting Standards Board (IASB) — is soliciting input on its future strategy as part of a review covering its mission, governance, standard-setting process,… READ MORE ›
As part of the decade-long convergence debate, the.SEC recently offered a hybrid approach as a possible method of incorporating IFRS into the U.S. financial reporting regime.
This approach, colloquially referred to as “condorsement” (as… READ MORE ›
BNP Paribas has reclassified almost all its peripheral Euro-zone sovereign exposures, taking advantage of an accounting provision brought in after the sub-prime crisis that allows banks to move assets into their loans and receivables portfolio if they are deemed… READ MORE ›
CFA Institute along with its advisory committee, the Corporate Disclosure Policy Council (CDPC), recently held its annual meeting with the International Accounting Standards Board (IASB).
The meeting was… READ MORE ›
As if financial reporting rules were not already sufficiently technical, the U.S. SEC is making up new lingo to sell the idea of having a single accounting language in the U.S.
Currently, the average analyst and… READ MORE ›
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