Over the course of my 25 years of financial and business consulting, I have seen many companies make the mistake of putting the cart before the horse—reversing the proper order of actions to be ...

A difficult undertaking is to isolate the exact makeup of accounting research. The methods, goals and focus of accounting research tends to shift over time. Historically, a large part of defining a ...

All companies track and report revenue. Organizations worldwide will need to start complying with new regulations for revenue accounting that have been approved by the FASB and the IASB. This will be ...

The paper explores the use of accounting standards for insurer solvency assessment in the context of the implementation of IFRS 17. The paper is based on the results of a survey of 20 insurance ...