We’re not sure if we’re having another epiphany, or merely looking at the world a little bit differently, but we have some thoughts on an area of accounting practice and theory that we’d like to share ...

We're bringing back this column from May 2008 because it makes points that many still misunderstand. Specifically, assertions that one set of global standards would bring greater "comparability" ...

“Keep your eyes on your own paper” may not be the most effective directive when it comes to reaching ESG goals. New research shows that companies that compare financial data against their peers tend ...

As preparers work on implementing a new revenue recognition standard, the SEC is eager to see companies achieve consistency and comparability in the future once transition is complete. The new ...

Bahrain -- KPMG International welcomes the recent publication of the new, long-awaited accounting standard for insurance contracts, IFRS 17. This new, comprehensive accounting model is 20 years in the ...

The new insurance contracts accounting standard recently published by the International Accounting Standards Board (IASB) brings greater comparability for investors and analysts, according to KPMG ...

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Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The recent volatility in the financial statements of Canadian life insurers is largely due to differences in accounting practices, which should even out over time, says Moody’s Investors Service in a ...

Learn how International Financial Reporting Standards (IFRS) create global accounting consistency, enabling transparent and comparable financial reports in 169 jurisdictions.