NEW YORK - A little-known provision in international financial reporting standards (IFRS) could require mutual funds to consolidate and report the financials of the companies they invest in, if they ...

The Canadian Securities Administrators are proposing amendments to the prospectus exemption rules and investment fund continuous disclosure rules to accommodate the changeover to International ...

Private equity fund accounting is quite complex to other investment vehicles. What separates fund accounting from general accounting is that, while small businesses, for example, make purchases with ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

This course, presented by the Monetary and Capital Markets Department, explains various aspects of, and issues related to, asset classification and provisioning, both from the prudential regulatory ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...