World Accounting Report

Reform of accounting for intangible assets is one of the biggest challenges that faces the IASB. It decided to take on this project in the face of increasing criticism that financial statements are losing their relevance as they do not capture the..

CRUF calls for better communication on the energy transition

This month's issue features an opinion piece about the reporting of climate risk and energy transition in financial statements and in the audit report by Sue Harding, who is an independent analyst with extensive experience including equity research..

IASB discusses possible updates to IAS 37