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 –
During March 2020 - at the height of the coronavirus crisis, while credit spreads grew and equity markets faltered –
IFRS 17 - the new revolutionary standard which aims to achieve comparability between insurers - may somewhat adversely impact that
The fact that more property owners are making concessions to their lessees than other credit providers suggests that some leases
Traditional valuation models are irrelevant to companies in the new world, unless they take into consideration customer-based metrics. This is
The IASB marks the new decade with a revolutionary milestone - inclusion of non-GAAP information in the financial statements. This