עקרונות חשבונאות מקובלים (Generally accepted accounting principles).
חומרים נוספים העוסקים ב-GAAP
- It is Time for the IFRS to Adopt Pushdown Accounting
- Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
- A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
- IFRS 18 עושה היסטוריה: רוצים לדעת כיצד ישתנה הרווח התפעולי של החברה שלכם?
- Classification of a share-based derivative as a liability instead of equity, solely to prevent manipulations? Let’s map out the major anti-abuse provisions in IFRS according to their degree of legitimacy
- השפעות מס
- The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
- Standardization is needed with respect to the non-accounting performance measures published for investors (*)
- אילו תכנוני מס אתם יכולים לעשות תוך שימוש בכללי החשבונאות כיום?
- 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