Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

The three tenets driving this transformation to hedge accounting under IFRS 9 are the removal of burdensome quantitative assessments such as the so-called ‘80–125% effectiveness test’, derivatives ...

The International Accounting Standards Board issued a set of amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, enabling it to complete the catch-up work it had planned to ...

The International Accounting Standards Board (IASB), based in London, is committed to developing a set of high quality, global accounting standards that require transparent and comparable information ...

In the area of fixed assets and the resultant depreciation there are some major differences between the GAAP rules codified in ASC Topic 360 and the IFRS rules in IAS 16. In GAAP there is only one way ...