The Financial Accounting Standards Board set new requirements, but walked back what businesses need to disclose from last ...

IASB to release a finalised set of examples by October to show companies how to disclose the impact of climate change in ...

Japan Half-Year Ended June 30 GROUP 2025 2024 Revenue Y975.00 mln Y2.05 bln Operating Profit (Y754.00 mln) (Y1.03 bln) Pretax Profit (Y45.00 mln) (Y963.00 mln) Net Profit (Y271.00 mln) (Y1.01 bln) Per ...

Brex reports AI is transforming accounting by automating tasks, enhancing accuracy, and providing real-time insights, ...

The Financial Accounting Standards Board (FASB) approved on Wednesday a proposal to unify its accounting standards for environmental credits, carbon offsets, and renewable energy credits (RECs), ...

To those who might remember this column that ran for more than 20 years, and to those who don't, it took something especially ...

This article examines the shift in Indian accounting from AS 14's dual-path approach for amalgamations to Ind AS 103's ...

New study warns inconsistent accounting for carbon-related instruments is undermining transparency and calls for a global standard.

Learn about Accounting Standard (AS) 12 for government grants. Understand its scope, recognition principles, accounting ...

The Financial Accounting Standards Board is offering optional guidance on the measurement of credit losses for accounts receivable and contract assets.

Entitled 'Reality of accounting for carbon-related instruments', the study examines the annual reports of 300 companies in high-emitting sectors worldwide.

Impact accounting is the heir apparent to ESG (environmental, social, governance) accounting and investing. Where ESG ...