Views on improving the integrity of global capital markets

Financial Statement Analysis


XBRL: The Sequel: How Regulators Are Advancing the Use of Structured Data

After more than a decade of XBRL use by governments and regulators globally, 2014 has brought additional advancements in the data-structuring technology.

New Revenue Recognition Accounting Standard: What Investors Need to Know

New revenue recognition rules will bring sweeping changes to company accounting practices and create a learning curve for investors.

What Investors Need to Know about Post-Employee Benefit Accounting

The IASB discusses recently updated accounting requirements for post-employment benefits.



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