International accounting standards board (iasb)
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There has been an outbreak of unprecedented co-operation between the two accounting standard-setters, the IASB and FASB, in their push to establish a single, globally accepted set of rules governing fair...
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The International Accounting Standards Board (IASB) will release proposals to replace IAS 39 - the accounting standard for financial instruments - in October this year.
US auditors and investors are concerned that accounting standards are being dictated by politicians rather than independent standard setters.
International accounting standard setters have warned that accounting for dynamic provisioning – rainy-day funds banks build up in good times to absorb losses in economic downturns – should not ...
Christopher Cox, chairman of the US Securities and Exchange Commission (SEC), backed fair-value accounting in a speech to the American Institute of Certified Public Accountants last week, but said s...
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