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
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Standardization is needed with respect to the non-accounting performance measures published for investors (*)
The case of SentinelOne regarding revision of the ARR information, which led to a collapse of its share price, illustrates
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
The relatively new accounting model for expected credit losses adopted by both IFRS and US GAAP in recent years creates a
SVB’s fall: A question about its “perfect” financial statements
The accounting classification of investment in held to maturity securities whose fair value was only $76.2 billion, but they were
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
Capitalization of specific borrowing costs incurred for acquiring non-qualifying assets by means of a capitalization mechanism that includes general borrowings
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
A new and very problematic determination of the SEC, as part of SAB 121, will dramatically inflate the Balance sheet
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
The entry of the NFTs, which has significantly simplified investment and trade in intangible assets, has given rise to the
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
The accounting standards need to draw a clear and consistent distinction regarding the use of the two main measurement bases:
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
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 –