The International Accounting Standards Board has begun a public consultation on proposed amendments to International Financial Reporting Standards to help companies account for their investments in ...

When one company has an interest in another company it has equity in that company. Under certain circumstances, the appropriate way for the company to account for that investment on its own books is ...

Learn about consolidated financial statements, the criteria for aggregation, reporting guidelines, and practical examples for ...

LONDON--(BUSINESS WIRE)--The impact on shareholders’ equity of transition to the new IFRS 17 accounting standard is considerably more pronounced for life insurers than their non-life counterparts, ...

Some companies make investments in complementary businesses to achieve revenue goals or to gain access to different industries. When a company purchases a minority stake in another, the purchaser ...

Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...