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
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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
Non-GAAP within GAAP: A Genius Step or One Step too Far?
The IASB marks the new decade with a revolutionary milestone - inclusion of non-GAAP information in the financial statements. This