Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

In a unique event, Hans Hoogervorst, current International Accounting Standards Board (IASB) chairman and Sir David Tweedie, former IASB chairman, have given an exclusive interview for Wiley Insight ...

IFRS 9 requires entities to recognise credit losses long before a default occurs, in contrast to IAS 39 which permitted the recognition of losses post a default event.

For regulators and supervisory authorities in Bangladesh, IFRS from 2026 onwards offers a more nuanced lens to assess ...