Accounting principles are the rules that public companies must use when preparing and disclosing their financial statements.

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Forbes contributors publish independent expert analyses and insights. Mary Foley covers ESG & sustainability regulation. Just about one year ago, I wrote in these pages that the sustainability ...

The report outlined the progress in the work of the International Accounting Standards Board and the International ...

THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

The paper explores the role of banking supervisors with respect to banks’ implementation of IFRS 9. It discusses: the benefits associated with IFRS 9 as well as the main challenges from banking ...

LONDON, ENGLAND - FEBRUARY 01: A Union Jack flag flutters in front of the Elizabeth Tower, commonly known as Big Ben on February 1, 2017 in London, England. (Photo by Jack Taylor/Getty Images) The ...

For over ten years, companies in Australia have been reporting on their sustainability efforts using a range of voluntary frameworks and global standards. Having multiple reporting frameworks without ...

Understand the National Sustainability Reporting Framework (NSRF), its purpose, key components, compliance requirements, and how it helps organizations improve transparency and ESG performance.