The Governmental Accounting Standards Board (GASB) in the US has released an exposure draft titled Infrastructure Assets and ...

The Financial Data Transparency Act has significant implications for the modernization of government financial reporting. Against this backdrop, the latest Governmental Accounting Standards Board ...

Bank statements are the kind of paperwork that quietly piles up until a drawer will not close or a downloads folder turns into a maze. Knowing exactly how long to keep those records, and when it is ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

The cumulative amount of revenue entities recognize under a new converged standard should not be subject to a significant revenue reversal or downward adjustment under guidance tentatively approved by ...

The Financial Accounting Standards Board released an accounting standards update Monday to improve financial reporting by requiring public companies to disclose, in their interim and annual reporting ...

ICAI introduces phased applicability for new financial reporting guidance. Larger entities must comply first, followed by all ...