Debate about operational risk disclosure in IAS 32, Financial Instruments: Disclosure and Presentation, has been shifted to another working group, the narrative reporting project. The project is being ...

The International Accounting Standards Board convened a meeting this week to discuss its approach to adding new projects to its work plan, along with ongoing projects on the equity method of ...

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LONDON -- The International Accounting Standards Board (IASB), the global accounting rules organisation based in London, released information on proposed changes to its risk disclosure standards in ...