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

The International Accounting Standards board (IASB or board) has recently released the third edition of its IFRS for SMEs ...

The Securities and Exchange Commission is planning to encourage greater cooperation between U.S. and international ...

Banks could give investors a clearer view on how they manage risks, such as those associated with changing interest rates, ...

Garima Lohia finished her schooling in Buxar and graduated from Kirori Mal College, Delhi University in New Delhi.

A parent measures its investment in subsidiary at cost in separate financial statements as permitted by para 10(a) of IS 27. Can it subsequently change ...

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

Newly proposed rules by International Accounting Standards Board centre on new Risk Mitigation Accounting model Read more at ...

Since October 2025, UK businesses placing household-type packaging on the market have been subject to new disposal charges ...

With CFOs becoming co-pilots of the CEO, chief accounting officers emerge as essential partners in shaping the future.

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