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Mind the IFRS

כל המאמרים בנושא: Mind the IFRS

Inherent Distortion in IFRS 18: the Expected Impact on Operating Results of Companies Whose Main Business Activity Includes Investing in Associates and Joint Ventures Accounted for Using the Equity Method
Off-Balance Sheet Financing: The Proposed Amendment to IAS 37 Demonstrates the Need to Recognise a Liability for the Acquisition of an Asset in Exchange for Performance-Based Contingent Consideration
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
It is Time for the IFRS to Adopt Pushdown Accounting
Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
Classification of a share-based derivative as a liability instead of equity, solely to prevent manipulations? Let’s map out the major anti-abuse provisions in IFRS according to their degree of legitimacy
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
Recording the entire provision for expected credit losses as an immediate loss: a proposed solution to the accounting distortion created in an acquisition of financial companies
SVB’s fall: A question about its “perfect” financial statements
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
Accounting Consolidation Model: A Rethinking
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)