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,..

The IFRS Foundation’s consultation on creating a new Board to develop standards on sustainability reporting closed at the end of December last year. The creation of the proposed Sustainability Standards Board would be one of the most far-reaching..