IASB Proposes Liability Rule Change
The International Accounting Standards Board has proposed changes to the accounting for financial liabilities aimed at ending a practice of companies posting a profit despite suffering a ratings downgrade.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
- ✔ 4,000 annual insights
- ✔ 700+ notes and long-form analyses
- ✔ 4 capital markets databases
- ✔ Daily newsletters across markets and asset classes
- ✔ 2 weekly podcasts