עקרונות חשבונאות מקובלים (Generally accepted accounting principles).
חומרים נוספים העוסקים ב-GAAP
- IFRS 18 עושה היסטוריה: רוצים לדעת כיצד ישתנה הרווח התפעולי של החברה שלכם?
- 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
- השפעות מס
- The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
- Standardization is needed with respect to the non-accounting performance measures published for investors (*)
- אילו תכנוני מס אתם יכולים לעשות תוך שימוש בכללי החשבונאות כיום?
- 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
- חשבונאות ומסים
- Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
- Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution