Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...

With the increasing acceptance of IFRS in the global economy and its possible adoption in the U.S., CPAs are keenly interested in developing a broader understanding of international standards. A major ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

Many privately held companies wonder where the accounting standard-setters will lead them. The Financial Accounting Standards Board and the International Accounting Standards Board are working toward ...

Emst& Young's IFRS website contains a wealth of free resources on current IFRS topics, available to both EY's clients and the general public. The website provides background information and practical ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...

The International Financial Reporting Standards Foundation, which oversees the International Accounting Standards Board, has issued a consultation paper to find out how much demand is out there for it ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Eric's career ...

With 27-years of service at media colossus Reuters under his belt, Vince Sloyan is a financial reporting veteran who has seen plenty of changes to corporate reporting during his time at the FTSE100 ...