GAAP reports in detailed, precise formats; IFRS allows flexible, principle-based reporting. GAAP does not permit asset value recovery post-impairment; IFRS allows revaluation. IFRS does not mandate ...
On May 17, 2024, the Director of the Division of Corporation Finance of the Securities and Exchange Commission, Erik Gerding, and the Chief Accountant, Paul Munter, issued a statement regarding ...
There are two dominant systems of accounting used by corporations around the world. In the U.S., companies use the generally accepted accounting principles, or GAAP, while international companies use ...
Transition to IFRS strengthens alignment with international capital markets and enhances comparability with listed peers Integration of the recently acquired Kingfluencers AG onto the Group's central ...
M&A Research Institute Holdings Inc. ( ($JP:9552) ) has shared an update. M&A Research Institute Holdings Inc. has announced its decision to ...
The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, and the wider market for years ahead. In its September 2025 letter, the PRA ...
Organisations are required to disclose the objective of each specific climate-related target they adopt and how this relates ...