Forbes contributors publish independent expert analyses and insights. I am an attorney who writes about ESG policy, laws, and regulations. The International Sustainability Standards Board recently ...

The International Auditing and Assurance Standards Board plans to bolster the International Sustainability Standards Board’s proposed standards on sustainability and climate-related disclosures with ...

Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

Rabiu Olowo’s role in strengthening Nigeria’s financial reporting framework has been spotlighted in a new book, ‘Building a Legacy of Trust..

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek ...

The Financial Data Transparency Act (FDTA), passed as part of the National Defense Authorization Act for fiscal year 2023, aims to enhance the interoperability of financial regulatory data across nine ...

THERE IS A CLEAR TREND toward adopting IFRS as the single body of internationally accepted financial reporting standards. In the next few years, thousands of companies will move to IFRS as a primary ...

Follow the money. It may sound contrary to the do-good, feel-good, arm-around-the-world imagery that typically accompanies any corporate discussions of environmental, social and governance (ESG) and ...

Michael Bromberg is a finance editor with a decade of experience. He is an expert at elucidating complex financial topics in clear, concise language. Michael received a Bachelor of Arts in literature ...

The International Accounting Standards Board published a consultation document Wednesday with eight proposed illustrative examples showing how companies could apply International Financial Reporting ...

It should be no surprise that accounting standards have become more complex over the years. Transactions have become increasingly challenging as new products and services emerge and financial ...