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
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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
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
A quick amendment to IFRS 9 is intended, among other things, to permit classification of an investment in ESG bonds based
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
The case of SentinelOne regarding revision of the ARR information, which led to a collapse of its share price, illustrates
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
The relatively new accounting model for expected credit losses adopted by both IFRS and US GAAP in recent years creates a
SVB’s fall: A question about its “perfect” financial statements
The accounting classification of investment in held to maturity securities whose fair value was only $76.2 billion, but they were
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
Capitalization of specific borrowing costs incurred for acquiring non-qualifying assets by means of a capitalization mechanism that includes general borrowings