Standard setters agree to a two model approach to accounting for lease expenses on the balance sheet Read More...
View articleHans Hoogervorst said criticisms of incurred-loss model only partially justified Read More...
View articleSir David Tweedie warns that US elections could put convergence back ten years Read More...
View articleThe boards also clarified the so called ‘three bucket' approach, designed to help banks make responsible provisions Read More...
View articleIASB chairman Hans Hoogervorst is confident US regulators will ‘take a positive decision' to adopt IFRS Read More...
View articleIASB chief sees progress on IASB/FASB efforts for accounting standard converegence Read More...
View articleGap between US and international rules for netting of derivatives assets and liabilities prove too difficult to bridge Read More...
View articleUS standard setters urge keeping the name US GAAP but merging with IFRS where possible Read More...
View articleIASB and FASB kick off Meet The Experts financial reporting conference with a run-down of manifold challenges Read More...
View articleThe business world is still in the dark over potential changes to lease accounting standards, warns Grant Thornton Read More...
View articleUS standard setters might write rules for SMEs that are distinct from both US GAAP and IFRS Read More...
View articleUS standard setters the FASB said slow convergence stretching into 2012 will maximise chance of success Read More...
View articleStandard setters invite more comment on common leasing standard as board decisions have moved on Read More...
View articleUS banks have attacked proposed accounting standards that could force them to bring derivatives on balance sheet, potentially inflating their numbers ...
View articleToday's fourth new international accounting standard offers clarification on the use of fair value accounting, an issue that achieved notoriety during...
View articleThe International Accounting Standards Board has said convergence progress is substantial, outlining projects completed since November and those where...
View articleJeroen Hooijer warns that major accounting standards project requires more road-testing Read More...
View articleUS and international standard setter open new proposals up for public comment Read More...
View articleUS and international standard setters set to harmonise approach to 'offsetting' for financial assets Read More...
View articleFASB moves closer to the international standard setter on accounting for loan books Read More...
View articleIASB and FASB opt for the expected loss model to account for losses on loans Read More...
View articleLeslie Seidman takes over from Bob Herz as FASB chairman Read More...
View articleCommissioner says US cannot afford to 'diverge' from IFRS path Read More...
View articleInstitute takes a pop at the US standards setter's proposal for fair value accounting Read More...
View articleFavourite for chairman's role steps up to the board Read More...
View articleTrade body warns against "heavy reliance" on fair value Read More...
View articleThe big stories on accountancyage.com from the last two weeks Read More...
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