Journal of Accountancy

IFRS 18: A fundamental redesign of financial statement presentation

The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...
GlobalData on MSN

IFRS Foundation initiates search for new managing director

Oversight of the recruitment process is being handled by the Trustees’ Nominating Committee, led by chair Ken Robinson.
JD Supra

CSA Requests Comments on Proposed Amendments to Non-GAAP and Other Financial Measures Disclosure Requirements

The Canadian Securities Administrators (CSA) are requesting comments on proposed amendments to National Instrument 52-112—Non-GAAP and Other ...
The Accountant on MSN

IFRS publishes new accounting standards for SMEs

Certain topics have been removed from the standard, including earnings per share, interim financial reporting.

IFRS 18/Ind AS 118: Why The World Is About To Read Profit Statements Differently, Writes Keyur Dave

Most listed companies present adjusted numbers — adjusted EBITDA, underlying profit, core earnings — to show what they ...
Bloomberg L.P.

IFRS 9 bridges the gap between accounting and risk management

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.
The Banker

IASB consults on risk mitigation model to test DRM accounting approach

In August, the International Swaps and Derivatives Association said the DRM model “has the potential to make significant ...