The examples show how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations.

On April 9, 2024, the International Accounting Standards Board (IASB) released IFRS 18 Presentation and Disclosure in Financial Statements, replacing IAS 1 Presentation of Financial Statements. This ...

In April 2004, FASB and the International Accounting Standards Board (IASB) created a joint project on financial statement presentation. The project is ...

The members of a company's board of directors are responsible for setting overall policy and are ultimately answerable to shareholders for the financial health of the organization. In order to ...

Statements of Financial Accounting Standards were published by the Financial Accounting Standards Board to provide guidance on specific accounting topics.

The Private Company Financial Reporting Committee has given the Financial Accounting Standards Board feedback on its financial statement presentation project, including worries about newly onerous ...

Disclosure statements include information about a company's financial position that may influence an investor's decisions.

KIOCL: Audit regulator flags flaws in financial statement preparation, presentation NFRA issues its first ever financial reporting quality review report ...