IPSAS ED 93 proposes aligning the materiality definition between the Conceptual Framework for General Purpose Financial ...

The theoretical foundation of water accounting is contained in the Water Accounting Conceptual Framework ... Meteorology's water accounting function. The framework was developed by consulting water ...

Credible financial reporting is a matter of public confidence, yet in many cases, it has failed to meet expectations, especially in recent times. Debates and discussions have taken centre stage ...

In an era where financial scrutiny is higher than ever, the accuracy and consistency of financial reporting have become non-negotiables, as investors, regulators and stakeholders demand reliable ...

Traditional accounting practices — which limit insights to post-close reviews and delay crucial decisions — are struggling to ...

Pamela Wu of Morgan Lewis discusses guidance by the Voluntary Carbon Markets Integrity Initiative, on reducing Scope 3 ...

The AICPA named Grant Thornton partner Rahul Gupta, CPA, CA (India), as chairman of its Financial Reporting Executive Committee (FinREC), a key volunteer panel that serves as the AICPA’s official ...

The PRA has highlighted inconsistent application of climate governance across business units. CP10/25 sets out clearer ...

A leading Vladimir Putin propagandist has threatened the USA with a "nuclear tsunami" that will "blow the country to hell" in ...

In January 2019, after a series of discussions around long-run frameworks for monetary policy implementation, the FOMC communicated its intention to maintain an ample supply of reserves, affirming the ...