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
IFRS has taken a significant step forward with a proposal for disclosure requirements of management key objectives and related targets
The loss of relevance inherent in the current accounting rules for R&D costs, against the backdrop of the revised definition
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 rule creates numerous accounting distortions and extreme incoherence. Unlike other rules, this rule changed the distinction in the
A quick amendment to IFRS 9 is intended, among other things, to permit classification of an investment in ESG bonds based
The case of SentinelOne regarding revision of the ARR information, which led to a collapse of its share price, illustrates
