The International Accounting Standards Board® (the Board) today issued amendments to IAS 12 Income Taxes. The amendments, Recognition of Deferred Tax Assets for Unrealised Losses (Amendments to IAS 12), clarify how to account ... Read More
Big changes over global accounting standards go into effect in 2017, and they could greatly influence how profitable companies are perceived. Like an operating system runs a computer, revenue ... Read More
The release Wednesday of a long-awaited new revenue recognition standard had financial statement preparers settling in to read hundreds of pages of text, as standard-setters celebrated the achievement of ... Read More
The International Accounting Standards Board (IASB), has published amendments to IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets. IAS 16 and IAS 38 both establish the principle ... Read More
The International Accounting Standards Board (IASB) today published an updated Charter establishing key principles of co-operation between the IASB and national standard-setters and other accounting standard-setting bodies, represented by ... Read More
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