In an effort to make it easier for companies to make materiality judgments, the International Accounting Standards Board (IASB) on Wednesday issued a clarified definition of “material.” The definition ...
The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity. The ...
Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. On December 11, 2018, a debate will be held at the Oxford Union ...
The International Accounting Standards Board is proposing to modify its financial instruments standard to deal with assets with environmental, social and governance features, as well as electronic ...
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