The Accountant on MSN

IFRS Foundation introduces ePub for accounting standards

The forthcoming ePub editions are designed to offer enhanced features for users, allowing them to make annotations.
JSTOR Daily

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...
JD Supra

IFRS Challenges For Corporate PPA Derivative Accounting

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...
International Monetary Fund

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been ...
Fox Business

What a Switch from GAAP to IFRS May Mean for Investors

International trade and cross-border investing is becoming more complex with new emerging market economies and global investment opportunities. The Securities and Exchange Commission, Federal ...
International Monetary Fund

IFRS 9 - A Supervisory Perspective

Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...