The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...

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 new accounting model would reflect how financial institutions manage interest rate risks in their portfolios.

The International Accounting Standards Board announced that it has completed its decision-making on two projects — one to improve the financial performance information companies report, and one to ...

The model will attempt to replace a transaction-driven view of how banks manage interest rate risks Read more at The Business ...

In August, the International Swaps and Derivatives Association said the DRM model “has the potential to make significant ...

How do you improve the quality of financial reporting in countries switching from a planned to a market economy? Conventional wisdom suggests these countries should simply adopt high-quality ...