The new head of the International Accounting Standards Board is setting his priorities for the rule maker, including potentially changing requirements around intangible assets and weighing in on ...
The International Public Sector Accounting Standards Board has issued its own leasing standard for the public sector. International Public Sector Accounting Standard (IPSAS) 43, Leases is based on ...
Voluntas: International Journal of Voluntary and Nonprofit Organizations, Vol. 29, No. 6 (December 2018), pp. 1330-1346 (17 pages) Financial reporting is an important aspect of not-for-profit ...