How Should a Statement of Cash Flows be Presented Following IFRS 18
It is appropriate to undertake a fresh reconsideration of the relevance of the current structure of the statement of cash
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The Crypto Industry: Current Accounting Standards Lead to Inflated Statement of Profit or loss
Companies engaged in crypto asset trading that are publicly traded in the United States currently report their revenue from trading
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
Companies that Invest in associates and joint ventures accounted for using the equity method as part of their main business
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
Currently, IFRS does not provide an answer to the fundamental question of whether a financial liability arises from an obligation
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
The New ED Proposal deliberately avoids fundamental issues of what exactly is significant influence and whether the equity method is
It is Time for the IFRS to Adopt Pushdown Accounting
Adopting the pushdown accounting model in IFRS will lead to a tremendous improvement in the relevance of financial statements without
Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
IFRS has taken a significant step forward with a proposal for disclosure requirements of management key objectives and related targets
A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
The loss of relevance inherent in the current accounting rules for R&D costs, against the backdrop of the revised definition
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
A share-based derivative with settlement alternatives at the discretion of the issuer is currently classified under IAS 32 as a
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
The fixed-for-fixed rule creates numerous accounting distortions and extreme incoherence. Unlike other rules, this rule changed the distinction in the