ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
A quick amendment to IFRS 9 is intended, among other things, to permit classification of an investment in ESG bonds based
A quick amendment to IFRS 9 is intended, among other things, to permit classification of an investment in ESG bonds based
The case of SentinelOne regarding revision of the ARR information, which led to a collapse of its share price, illustrates
The relatively new accounting model for expected credit losses adopted by both IFRS and US GAAP in recent years creates a
The accounting classification of investment in held to maturity securities whose fair value was only $76.2 billion, but they were
Capitalization of specific borrowing costs incurred for acquiring non-qualifying assets by means of a capitalization mechanism that includes general borrowings
A new and very problematic determination of the SEC, as part of SAB 121, will dramatically inflate the Balance sheet
The entry of the NFTs, which has significantly simplified investment and trade in intangible assets, has given rise to the
The accounting standards need to draw a clear and consistent distinction regarding the use of the two main measurement bases:
The time may be ripe to rethink the consolidation model. The main reason is the increase over the years of
During March 2020 - at the height of the coronavirus crisis, while credit spreads grew and equity markets faltered –