The International Public Sector Accounting Standards Board is circulating some proposed revisions to its financial instruments standard for government entities to harmonize it with the International ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

Accounting is the compilation of financial information for various purposes, such as managing a corporate budget, making informed decisions with regard to business operations and predicting future ...

The IASB and the U.S. Financial Accounting Standards Board have been unable to reach an agreement on how to handle the impairment of financial instruments such as bank loans. Next month, the IASB ...

Christophe is a partner in PwC's FSR practice (Financial Instruments, Structured Products, Real Estate) with close to 20 years of experience in the financial services industry in the US, Europe and ...