The objective of the program is to support the enhancement of participating countries’ Public Sector Accounting (PSA) and financial reporting frameworks in line with international standards and in ...

For the FASB Accounting Standards Codification, the numbers refer to area, topic, subtopic, and section. According to the Public Company Accounting Oversight Board (PCAOB), auditors cannot act as ...

The "targeted improvements" to the FASB Accounting Standards Codification are a part of an evergreen project focused on making incremental changes to GAAP. Public comments on the ASU, published ...

As one of the two SARs of China, Hong Kong enjoys the right to develop its own accounting standards rather than applying the relative standards of mainland China. The Hong Kong Institute of Certified ...