International Public Sector Accounting Standard (IPSAS) 43, Leases is based on International Financial Reporting Standard (IFRS) 16, Leases, which was developed by the International Accounting ...

Transitioning to Ind AS, including new standards for financial instruments and insurance contracts, would align Indian ...

The new head of the International Accounting Standards Board is setting his priorities for the rule maker, including potentially changing requirements around intangible assets and weighing in on ...

S.E.C. Moves Toward Use of Global Accounting Rules The Securities and Exchange Commission said Wednesday that it still hoped to approve the move of American companies to international accounting ...

With the increasing acceptance of IFRS in the global economy and its possible adoption in the U.S., CPAs are keenly interested in developing a broader understanding of international standards. A major ...

If you own a small business in the U.S. that is privately held but sells goods and services overseas, the Securities and Exchange Commission doesn't require your company to adhere to the generally ...

sweeping change that could have an even larger impact on the accounting profession. A switch to International Financial Reporting Standards would bring the United States in line with more than 100 ...