FASB on Tuesday published an Accounting Standards Update (ASU) aimed at clarifying and improving its guidance on hedge accounting. “The new standard clarifies the application of previous guidance and ...

The complement of set B, B’, contains all the elements that are not in set B. \(P’\) is the complement of set \(P\). The intersection of one set and the complement of another set identifies elements ...

Interested to learn about the Environmental and Social Framework (ESF)? The World Bank offers an online course entitled “ESF Fundamentals” aimed at environmental and social practitioners who are ...

In January 1993, a gunman murdered seven people in a fast-food restaurant in Palatine, a suburb of Chicago. In his dual roles as an administrative executive and spokesperson for the police department, ...

The December A&A Focus webcast reviewed FASB ASUs becoming effective for calendar year-end engagements and looked forward to 2026, delivered practical insights on determining lease terms under FASB ...

Bank Director Plus harnesses the combined expertise of industry professionals from diverse backgrounds to bring unmatched, personalized experiences and resources to your board and executive team. Bank ...

Standards and guidelines for development co-operation with concrete examples of their implementation ...