There are two dominant systems of accounting used by corporations around the world. In the U.S., companies use the generally accepted accounting principles, or GAAP, while international companies use ...
The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, and the wider market for years ahead. In its September 2025 letter, the PRA ...
As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for ...
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 ...
As we navigate 2026, the global banking sector has largely moved past the "implementation" phase of IFRS 9 and entered the "refinement" phase.