Discover the key differences between IFRS and GAAP accounting standards, and learn how they impact financial reporting for businesses globally.

International trade and cross-border investing is becoming more complex with new emerging market economies and global investment opportunities. The Securities and Exchange Commission, Federal ...

The International Accounting Standards Board is proposing to modify its financial instruments standard to deal with assets with environmental, social and governance features, as well as electronic ...

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

Two accounting boards are working toward a common set of procedures for recognizing revenue. The international financial reporting standards, or IFRS, are the International Accounting Standards ...

Companies use financial statements both for internal and external purposes. Those that supply information to the public must follow accounting principles. Both the Generally Accepted Accounting ...

Sustainability factors have become an increasingly important element in investment decision-making. While certain portfolio companies of private funds and some private fund advisers themselves are ...

The International Organization of Securities Commissions announced their endorsement of the International Sustainability Standards Board’s recently released corporate reporting standards for ...

This story was originally published on ESG Dive. To receive daily news and insights, subscribe to our free daily ESG Dive newsletter. Securities and Exchange Commission Chair Paul Atkins took aim at ...

Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals, and costing formulas.