World Accounting Report

EFRAG

The European Securities and Markets Authority (ESMA) recently released its annual report1 for 2018, which gives an overview of enforcement activities across Europe. At an aggregate level actions were taken against about a third of around 950 issuers..

This article focuses on a report entitled “The Future of Audit”1 that was recently published by the UK House of Commons Select Committee for Business, Energy and Industrial Strategy (BEIS). While the contents of the report respond to..

FASB

IASB

Accounting for goodwill continues to be in the spotlight this month, and there is news on this from both sides of the Atlantic. An accounting standards update issued by the FASB expands its relief on accounting for goodwill from private companies to..