General accepted accounting principles (GAAP) recommend that businesses use an accrual method of accounting. This means that the income statement reflects expenses and income earned but not yet ...

Over the past 26 years since the Mine Ban Treaty entered into force, compliance with its core provisions has generally been impressive. This is due in large part to the strong commitment of States ...

As would be expected, there are no serious issues of non-compliance to be raised at this time. But it is worth noting that 10 States Parties are late with their initial Article 7 transparency reports, ...

Under the general financial accounting rule, the determining factor for whether consolidated financial statements comes down to the level of control your company has over each business it has an ...