Its a little bundle of letters and numbers, but its creating an awfully big stink. Those who set accounting standards met with their critics in March to discuss proposals to transform the way that ...

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 ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Remember the International Accounting Standards Board’s proposed revisions to IAS 39? The organisation wants to ...

IAS 39 is fair value measurement accounting standard followed by IASB. The objective of IAS 39 is to establish principles for recognizing and measuring the value of financial assets, financial ...

THE DEBATE over accounting standards flared up again this week when investor lobbyists Pirc called on shareholders to vote against the re-appointment of PwC as auditors of Barclays. But why does Pirc ...