All IASB articles
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WebcastCPE Webcast: Sustainable lease accounting: Maintaining compliance through Day 2 and beyond
When FASB and IASB first announced the lease accounting standards ASC 842 and IFRS 16, respectively, companies scrambled to pull together their lease data and implement procedures and tools to generate the required disclosures.
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ArticleClimate-related risk disclosures reach global boiling point
From local governments around the world to U.S. regulators to activist investors, the debate over corporate climate-related risk disclosures is approaching a boiling point.
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ArticleSEC proposes new disclosures for acquisitions, dispositions
The SEC has proposed steps to improve the information investors receive regarding the acquisition and disposition of businesses.
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Blog
Is IFRS 9 shaking up U.S. activity to adopt CECL?
Accounting activity at publicly held financial institutions apparently is picking up to prepare for new requirements for the recognition of loan losses.
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Blog
IFRS Foundation names executive director
The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board, have appointed Lee White as executive director, in charge of the organization’s day-to-day operations.
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Blog
Companies make progress, face more work on revenue
Third-quarter filings suggest companies are making progress implementing new revenue rules, but still have plenty of work to do in the fourth quarter.
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Blog
Surveys suggest uncertainty over compliance with CECL
Recent surveys suggest continued uncertainty in the financial services sector over how to project credit losses in compliance with a new accounting rule.
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Blog
RGP and CoStar Group alliance tackles lease accounting standards
RGP, a global consulting and professional services firm, and CoStar Real Estate Manager, a lease management software provider, announced a strategic alliance to provide companies with an end-to-end solution to meet the looming deadlines for compliance with new lease accounting standards.
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Blog
CCH Tagetik launches IFRS solution portfolio
CCH Tagetik, part of Wolters Kluwer, announced this month the availability of its IFRS solution portfolio, created to help finance teams meet the significant new and evolving reporting standards.
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Blog
IASB issues big change in accounting for insurance contracts
The IASB has issued new standard on how to account for insurance contracts, considered among the most significant changes ever made to international accounting rules.
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Article
Accounting for non-GAAP earnings measures
Alternative performance measures are valuable when properly used, but should traditional income statements include them? Guest columnist Gary Kabureck discusses.
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Blog
Oracle and PwC team up to offer IFRS 9 compliance expertise
Oracle Financial Services Analytical Applications and PwC have announced a global collaboration to offer technology, implementation, and consulting solutions to help financial institutions meet near-term and ongoing compliance with the International Accounting Standards Board’s new IFRS9 and FASB’s proposed CECL reporting standards.
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Blog
Flap over non-GAAP gets standard setters' attention
The disturbing rise of non-GAAP reporting in 2016 has prompted standard setters to take a closer look at whether changes to current rules are in order. Tammy Whitehouse explores.
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Blog
White plugs for accounting convergence in parting statement
Outgoing SEC Chair Mary Jo White is urging her successor to prioritize continued improvement and convergence of accounting standards globally. Tammy Whitehouse has more.
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Blog
IOSCO joins call for disclosure on new accounting standards
International regulators, like SEC in the United States, are calling on companies to give plenty of disclosure about transition to new accounting standards.
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Blog
Some plan to dig into leases in 2017, some not so much
The latest poll on big accounting change says some companies are making plans to devote time in 2017 to the new requirements around lease accounting, according to Tammy Whitehouse.
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Blog
SAS helps banks comply with IFRS 9 accounting standards
Shifting regulatory compliance and financial standards create an urgent need for banks to dismantle barriers between finance and risk departments. SAS Expected Credit Loss is a new solution that’s helping them succeed.
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Blog
Grapevine: Who’s coming and going in compliance
Firstmark Credit Union has strengthened its risk management division with the hiring of Tamika Baker as its first-ever chief risk officer; the American Institute of CPAs has appointed a new chair, and IASB named a new vice chair. Check out the CW Grapevine for the latest personnel moves.
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Blog
IASB appoints new vice chair
The Trustees of the IFRS Foundation, responsible for the governance and oversight of the International Accounting Standards Board, have appointed Sue Lloyd as the new IASB vice chair, effective Nov. 1. Jaclyn Jaeger has more.
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Blog
FASB proposes new approach to hedge accounting
After finishing rules on the recognition and measurement of financial instruments and on loan losses, FASB is turning its attention back to hedge accounting with a new proposal. Tammy Whitehouse reports.