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 ...
Accounting Today

GAAP vs. IFRS for property, plant and equipment

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16. In GAAP there is only one way ...
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 ...
Accounting Today

IASB proposes accounting model for interest rate risks

The new accounting model would reflect how financial institutions manage interest rate risks in their portfolios.
Investopedia

GAAP vs. IFRS: Do All Countries Use the Same Accounting Standards?

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Eric's career ...
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.