The second edition of the Global Management Accounting Principles, which incorporate recent developments from ongoing research in the profession, are available in Chinese for AICPA & CIMA members.
ISSB begins work on biodiversity project; IASB starts review on accounting for intangibles.
Employers can address internal fraud risk by understanding the fraud triangle — three factors that when present increase the likelihood that fraud occurs.
Insufficient funding for climate action can be an obstacle for small and medium-size enterprises, but the commitment worldwide to find a way continues to grow.