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Financial accounting & reporting

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UK issues equivalence decisions and sets out green finance measures

The UK government issued a set of equivalence decisions across several financial services areas for firms from EU and European Economic Area states and set out finance...

Article Financial reporting & compliance Advanced

TCFD reporting playbook for more consistent climate disclosures

The Institute of International Finance and the UN Environment Programme published a how-to guide to help financial institutions produce more uniform and comprehensive...

Article Financial reporting & compliance Advanced

FRC provides guidance on going concern, risk, viability reporting

UK regulator stresses the value of clear disclosure of actions taken ‘at different stages in the recovery process’.

Article Financial reporting & compliance Advanced

Global effort launched for unified sustainability, corporate reporting

IFAC called for the creation of a new sustainability accounting standards board, and five global organizations committed to working together toward unified corporate...

Article Financial reporting & compliance Advanced

Automate bank reconciliations with Excel Power Query

Want to reconcile data files in a heartbeat? This article shows how to make it happen.

Article Transactional accounting & closing processes Advanced

U.S. tax and FASB’s new paradigm for revenue recognition

This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.

Article Revenue recognition Intermediate

Boost the bottom line with accounts payable best practices

These tips can help reduce risk and the amount spent on accounts payable functions.

Article Transactional accounting & closing processes Foundational

FASB issues private company alternative for certain intangible assets

FASB issued a GAAP alternative to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.

Article Professional accounting standards Intermediate

The Treasurer's handbook - IFRS 9 hedge accounting reforms: a closer reflection of risk management?

This article provides an overview of the key differences between the IAS 39 and IFRS 9 hedge accounting models.

Article Treasury policies & treasury risk management Advanced

The Evolution of Corporate Reporting: A Shift to Value Non-Financial Information

This blog post discusses the evolution of corporate reporting. It describes how consideration of non financial information helps illustrate a company's overall health.

Article Professional accounting standards Advanced

Substantial new disclosures required by revenue standard

New disclosures are expected to be a large challenge for financial statement preparers implementing the new revenue recognition guidance. This article goes into detail.

Article Professional accounting standards Foundational

Governing for performance: New directions in corporate governance

This report provides an overview of the ‘high performing board’ and introduces a boardroom leadership model that shows the key components of board effectiveness.

Report Financial reporting & compliance Advanced