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
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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
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
A new and very problematic determination of the SEC, as part of SAB 121, will dramatically inflate the Balance sheet
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
The entry of the NFTs, which has significantly simplified investment and trade in intangible assets, has given rise to the
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
The accounting standards need to draw a clear and consistent distinction regarding the use of the two main measurement bases:
Accounting Consolidation Model: A Rethinking
The time may be ripe to rethink the consolidation model. The main reason is the increase over the years of
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
During March 2020 - at the height of the coronavirus crisis, while credit spreads grew and equity markets faltered –
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
IFRS 17 - the new revolutionary standard which aims to achieve comparability between insurers - may somewhat adversely impact that
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
The fact that more property owners are making concessions to their lessees than other credit providers suggests that some leases
How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)
Traditional valuation models are irrelevant to companies in the new world, unless they take into consideration customer-based metrics. This is