Income taxes, employee benefits, business combinations and share-based payments pose challenges for banks in the implementation of International Financial Reporting Standards (IFRS), The Nation has ...

OLDWICK, N.J.--(BUSINESS WIRE)--Swiss Re’s adoption of IFRS 17 has resulted in some shifts atop AM Best’s rankings of the world’s largest reinsurers, which differ based on accounting standards. The ...

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...