In recent years, British and American public opinion has increasingly shifted in favor of climate action. As a result, political will has followed suit. President Elect Joe Biden made a clean energy ...

An international committee has unveiled a draft framework for combining financial reporting with other aspects of an organization’s performance, including the environmental and social context.

It should be no surprise that accounting standards have become more complex over the years. Transactions have become increasingly challenging as new products and services emerge and financial ...

The National Association of State Boards of Accountancy has advised private companies not to use the American Institute of CPAs’ recently released Financial Reporting Framework for Small and ...

The Financial Reporting Council (FRC) of Nigeria has announced plans to integrate the Accounting and Auditing Organisation for ...

The Taskforce on Inequality and Social-Related Financial Disclosures (TISFD or the Taskforce) is a novel initiative, launched late in 2024, aimed at addressing the growing importance of inequality and ...

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Good morning, and thank you for inviting me to participate in this important program. I am glad that the financial reporting debate is big enough to leave room for more than one Glassman on the ...

If your first thought turns to the U.S. Securities and Exchange Commission’s (SEC) final rules on climate disclosures that are anticipated by the end of this year, your team may not be as prepared as ...

For more than 30 years, U.S. government agencies have published corporate-style financial statements with relatively little change in their look and feel. In what now could be considered a ...