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Revised Conceptual Framework Released by IASB

At the end of March 2018, the International Accounting Standards Board (IASB or Board) published its revised Conceptual Framework for Financial Reporting (Conceptual Framework). This new Conceptual Framework replaces its predecessor, which was issued back in 2010. Who uses the … Continue reading

The growing importance of data analytics for the SEC

On 25 June 2018, the U.S. Securities and Exchange Commission (SEC) published its draft strategic plan for fiscal years 2018 – 2022. Although comments for the draft closed on 25 July 2018, the draft provides ample insight into the SEC’s … Continue reading



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