Opinion: Companies and practitioners should expect 2026 to be less about crafting new regulations for crypto and more about ...

Global standard-setters will focus their attention in 2026 on updating fundamental accounting frameworks that have failed to ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

Explore the key differences between successful-efforts and full-cost accounting methods for oil and gas companies, including their impact on expenses and financial transparency.

Learn how administrative accounting supports decision-making and operational control with roles like payroll management and budgeting. Discover key differences from financial accounting.

The final A&A Focus webcast of 2025 brought together timely technical updates, practical guidance for year-end reporting, and clear explanations of several new and forthcoming accounting standards.

Forbes contributors publish independent expert analyses and insights. Writes about the future of finance and technology, follow for more. Sukhinder Singh Cassidy, CEO at Xero, argues that the push for ...

This article explains the approach taken by the IASB and reflects on the alignment approach adopted by the board. This article will be followed with two more articles in the same series on the third ...

This article provides an expert-level examination of accounting for deferred tax assets and liabilities under Ind AS 12 – Income Taxes and the corresponding international framework IAS 12 – Income ...

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Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...