The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...

A financial statement is one of several different accounting documents that provides specific information about one area of a business and its performance. The three main financial statements for a ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

An auditor's opinion on the financial statements is expressed in the form of an auditor's report. In the best case, the auditor finds that the financial statements are in accordance with generally ...