The Reporter

IFRS 18 and the Future of Financial Reporting in Ethiopia

The International Accounting Standards Board (IASB) issued IFRS 18: Presentation and Disclosure in Financial Statements in April 2024, marking the most ...
Insurancenewsnet.com

Supplementary financial information (pa e q424 finsupp)

Reported net income (loss) refers to common shareholders' net income (loss) determined in accordance with IFRS. This document and the 2024 Annual MD&A contain certain amounts that are presented on a ...

GAAP vs. IFRS: Key Differences in Inventory Accounting

Discover the key differences in inventory accounting between GAAP and IFRS, including valuation methods, write-down reversals ...
Houston Chronicle

Three Advantages to an End User of Using IFRS Accounting With Financial Statements

Accounting professionals are accustomed to complying with accounting standards. Generally accepted accounting standards set the guidelines for reporting financial transactions in the United States.
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 ...