The International Accounting Standards Board said that the Financial Accounting Standards Board s recently issued guidance on fair value measurement is consistent with its existing guidance, but it ...

Its a little bundle of letters and numbers, but its creating an awfully big stink. Those who set accounting standards met with their critics in March to discuss proposals to transform the way that ...

The International Accounting Standards Board has proposed delaying by two years the mandatory effective date for its IFRS 9 standards for financial instruments, postponing them from Jan. 1, 2013 to ...

Given the movement toward acceptance of IFRS in the U.S., a discussion about other-than-temporary impairment on securities would not be complete without a discussion of the IFRS requirements. IFRS ...