Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...

Entities often provide certain information about their financial performance beyond typical PFRS totals, such as certain additional performance metrics to guide decision-making and communicate results ...

THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...

As businesses try out decentralized systems for better reporting and oversight, the effect of blockchain on corporate finance is speeding up. The rise in interest in business ledgers often coincides ...

The International Auditing and Assurance Standards Board plans to bolster the International Sustainability Standards Board’s proposed standards on sustainability and climate-related disclosures with ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

The International Organization of Securities Commissions announced their endorsement of the International Sustainability Standards Board’s recently released corporate reporting standards for ...

The Financial Data Transparency Act (FDTA), passed as part of the National Defense Authorization Act for fiscal year 2023, aims to enhance the interoperability of financial regulatory data across nine ...

To smooth the transition, Irdai has proposed parallel reporting under both Ind AS and Indian GAAP during the first year of ...

The government has amended the Income-tax Rules to widen financial account reporting, bringing crypto assets, central bank ...

In 2027, users of financial statements will encounter a transformative shift in how companies present their financial performance. The new standard, IFRS 18 Presentation and Disclosure in Financial ...