The Sarbanes-Oxley Act of 2002 The Sarbanes-Oxley Act of 2002 (“SOA”) was a piece of congressional legislation which, among other things, created the Public Company…
Introduction The International Accounting Standards Board (IASB) is an independent, standard-setting organisation of the International Financial Reporting Standards Foundation (IFRS Foundation). This organisation was established…
Introduction to IASB International Accounting Standard Board (IASB) is an independent, private-sector body (previously known as IASC), based in London. IASB is committed to developing…
Funciones de IASB El Consejo de Normas Internacionales de Contabilidad (IASB) es un organismo independiente del sector privado (anteriormente conocido como IASC), con sede en…
Every public organisation must be accountable for its operations from a financial, social, and environmental perspective (Crane & Matten 2010). There are many instances of…
Any effective financial reporting system needs to be a coherent one. Such frameworks have several characteristics: Transparency A framework should enhance the transparency of a…
IFRS are internationally accepted accounting standards that companies around the world need to follow in preparing their accounts. An IFRS account reconciles the financial statements…
International Accounting Standards International Accounting Standards (IAS) refers to a certain level of quality that should be adhered to while drawing financial statements. The older…
