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An Opportunity to Correct the Derivative-on-Derivative Distortion in IAS 32: A Forward Contract to Issue an “Equity Option” should be Classified as Equity, not as a Financial Derivative
The IASB’s Quick Fix for the Distortion Created by IFRS 18 in the Presentation of Operating Profit in Entities Whose Primary Business Activity is Investment in Assets
Advancing Toward an Economic Principle for Cash Flow Reporting: How to Prevent Distortions and Manipulations in the Statement of Cash Flows
Classification Inconsistency in Equity Method Results under IFRS 18: Further Evidence—The Case of Separate Financial Statements
How Should a Statement of Cash Flows be Presented Following IFRS 18
The Crypto Industry: Current Accounting Standards Lead to Inflated Statement of Profit or loss
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
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
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
It is Time for the IFRS to Adopt Pushdown Accounting
Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order