IFRS 18 does not change the accounting rules for recognising revenue, valuing assets or measuring expenses. Instead, it changes the layout and discipline of financial reporting.

Adjusted EBITDA will remain part of corporate reporting, and editing remains legitimate. These help provide insight into management’s view of sustainable performance and help stakeholders understand ...

Big Four PricewaterhouseCoopers is going at it again offering more than $1 million over two years to help universities get students ready for International Financial Reporting Standards. The grants ...