The International Financial Reporting Standards Foundation published Wednesday a guide for preparers voluntarily applying standards by the Internationally Sustainability Standards Board. The guide ...

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...

Countries and jurisdictions throughout the world mandate that entity financial statements be prepared using International Financial Reporting Standards, and that audits be conducted in accordance with ...