World Accounting Report

In May 2022, WAR featured an article that described the mixed feedback that the IASB had received in respect of a discussion paper on business combinations. This issue features a similar article, but this time the feedback is in relation to an..

Consultation on proposed update to Due Process Handbook

The Business Combinations-Disclosures, Goodwill and Impairment project is now back on the IASB's meeting agendas

The question of how to account for pollutant pricing mechanisms is a topic that is attracting more and more attention, but there are no clearly defined accounting principles to cover it. The IASB added a project on this topic to a reserve list of..