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 –
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
