World Accounting Report

The IASB has recently issued a number of documents, some of which are for comment, others for information. The consultation documents include two resulting from recent project work, one for rate-regulated companies, and the other on business..

In the two most recent IASB meetings, in December 2020 and January 2021, the board devoted a significant amount of time to hearing feedback to its consultation on the subject of introducing defined sub-totals into income statements, intended to..

The new year began with good news of vaccines that are more or less effective against Covid-19. Their roll-out will take time, but there is now the prospect that life will return to something recognisably more normal within the foreseeable future,..