The US Financial Accounting Standards Board proposed an Accounting Standard Update (ASU) designed to simplify and improve financial reporting associated with consolidation of variable-interest entities (VIEs).
Eight tips for business to cut out fraud and corruption in the workplace
At the 2017 CIMA Annual General Meeting, deputy president David Stanford was elected as president, replacing Andrew Miskin.
The International Accounting Standards Board (IASB) issued an interpretation that specified how organisations should reflect uncertainty in their accounting for income taxes.
The International Accounting Standards Board (IASB) issued a standard for insurance contracts to help investors and others better understand insurers’ risks exposure, profitability, and financial position.
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Trainee management accountants from across the Gulf and Asia Pacific will battle it out in a new competition designed to test their business acumen.
Financial statement audits are not just a compliance exercise, but also an opportunity to gain knowledge that can generate positive business results.
Strengthening partnership between finance and the credit loss group may be the first step in an implementation process that a Deloitte survey shows many banks have already started.
It stands to reason that accounting areas that are highly subjective and complex also are prone to fraud, errors, and breakdowns in internal controls.
US securities issuers will be required to include a hyperlink to each exhibit in a corporate filing’s exhibit index under new rule and form amendments.
An analysis of S&P 100 companies found that nearly twice as many companies provided summaries of important topics in their proxy statements in 2016 compared with 2012.
The quartile of organisations with the lowest costs were spending just 25% of those with the highest costs per $1,000 of revenue, APQC researcher Mary Driscoll writes.
Companies are embracing slates of new metrics – from customer satisfaction to pipeline throughput.
Deloitte offers five strategies to help find efficiencies and avoid unnecessary disturbances.
The IASB is proposing amendments to standards related to income taxes, borrowing costs, and investments in associates and joint ventures.
Audit committees have a significant role to play as organisations implement a new accounting standard for revenue recognition that will have a big effect on many industries.
Political decisions that may affect cross-border business policies in the US and the UK have so far had no effect on international accounting standards, Hans Hoogervorst said.
Wesley Bricker, CPA, a former PwC partner, was named the US Securities and Exchange Commission’s chief accountant.
Mary Jo White plans to depart her position as the US Securities and Exchange Commission chair in January, when Barack Obama’s second term as president ends.