Revised guidance on recognizing revenue from long-term contracts goes into effect in 2018. Now is the time to prepare for the potentially significant impact of the changes.
Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors.
Our study, “Watching the Top Line: Areas for Investor Scrutiny on Revenue Recognition Changes,” will help investors know what warrants closer analysis.
The International Accounting Standards Board needs investor input on what it should work on to improve financial information for users of financial statements (i.e., investors).
Vincent Papa, CFA, offers insights on a European Commission report and an international panel’s review on IFRS suitability.
Now that standard setters know what investors want in their financial reports, can they make them truly less complex?
In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.
New CFA Institute study finds key differences in how banks disclose fair values of loans and write off bad or “impaired” debt across the EU, US, Japan, Canada, and Australia
New revenue recognition rules will bring sweeping changes to company accounting practices and create a learning curve for investors.
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?
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