The need for a historical model and fair-value measurements being embedded into the International Financial Reporting Standards (IFRS) framework is presenting very interesting challenges for ...

To improve the information available to investors about business acquisitions, the International Accounting Standards Board (IASB) has issued an Exposure Draft (ED) with proposed amendments to IFRS 3 ...

A post-implementation review released Wednesday generally supported the accounting requirements in IFRS 3, Business Combinations, but identified areas for further research, including accounting for ...

Given the movement toward acceptance of IFRS in the U.S., a discussion about other-than-temporary impairment on securities would not be complete without a discussion of the IFRS requirements. IFRS ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. The European Securities and Markets Authority has squinted at the amount of goodwill on the balance sheets of ...

Almonde innovates again with an impairment modelling solution that is fully IAS 39 compliant and can implemented quickly. The module - developed in conjunction with Deloitte - leverages Almonde's ...

IAS 39 permits either trade date or settlement date accounting for "regular way" purchases and sales. A "regular way" contract is defined by IAS 39 as the contract for purchases or sale of financial ...