The International Accounting Standards Board has issued the final element of iits own long-awaited financial instruments accounting standard after failing to reach a consensus with the U.S. Financial ...

The International Public Sector Accounting Standards Board has published three new standards that cover all aspects of the accounting for and disclosure of financial instruments in the public sector.

Companies following international accounting rules now have a comprehensive new standard to follow for how to recognize financial instruments in their financial statements, with counterpart U.S. rules ...

The International Accounting Standards Board (IASB) on Thursday published proposals that if implemented would fundamentally shift the way banks and other financial institutions report the value of ...

Companies following international accounting rules have a new standard on how to account for financial instruments, and it differs in a number of important ways from the standard that is expected to ...

Among the most important changes in world financial markets over the past two decades has been the emergence of a myriad of new and rediscovered financial instruments in the form of derivative ...