The anticipated amendment to IAS 32, which addresses the critical distinction between equity and financial liabilities, should tackle a fundamental
A fast-track amendment to IAS 28 will allow the designation of investments in associates and joint ventures at fair value through
The statement of cash flows currently contains numerous distortions resulting from a view that the presentation of cash flows is
An IFRS Interpretations Committee staff paper provides further evidence of potential inconsistency arising from the requirement under IFRS 18 to
It is appropriate to undertake a fresh reconsideration of the relevance of the current structure of the statement of cash
Companies engaged in crypto asset trading that are publicly traded in the United States currently report their revenue from trading
Companies that Invest in associates and joint ventures accounted for using the equity method as part of their main business
Currently, IFRS does not provide an answer to the fundamental question of whether a financial liability arises from an obligation
The New ED Proposal deliberately avoids fundamental issues of what exactly is significant influence and whether the equity method is
Adopting the pushdown accounting model in IFRS will lead to a tremendous improvement in the relevance of financial statements without
