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IFRS

תקני דיווח כספי בינלאומיים. (International Financial Reporting Standard).

חומרים נוספים העוסקים ב- IFRS:

מאמרים באנגלית:

Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
Inherent Distortion in IFRS 18: the Expected Impact on Operating Results of Companies Whose Main Business Activity Includes Investing in Associates and Joint Ventures Accounted for Using the Equity Method
Inherent Distortion in IFRS 18: the Expected Impact on Operating Results of Companies Whose Main Business Activity Includes Investing in Associates and Joint Ventures Accounted for Using the Equity Method
How Should a Statement of Cash Flows be Presented Following IFRS 18
12 New GAAP Gaps (at least) Expected to Emerge in 2027 Following the Adoption of IFRS 18
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
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?
Approaching the initial application of IFRS 18: Agile Accounting Planning Can Lead to Growth in Equity and Profitability
Classification Inconsistency in Equity Method Results under IFRS 18: Further Evidence—The Case of Separate Financial Statements
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
How Will Valuations Be Performed Following IFRS 18
The IASB’s Quick Fix for the Distortion Created by IFRS 18 in the Presentation of Operating Profit in Entities Whose Primary Business Activity is Investment in Assets
IFRS 18 Implementation Issues: Operating Profit is too Important to be Defined as a Residual Category
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
Advancing Toward an Economic Principle for Cash Flow Reporting: How to Prevent Distortions and Manipulations in the Statement of Cash Flows
The Crypto Industry: Current Accounting Standards Lead to Inflated Statement of Profit or loss
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
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
Off-Balance Sheet Financing: The Proposed Amendment to IAS 37 Demonstrates the Need to Recognise a Liability for the Acquisition of an Asset in Exchange for Performance-Based Contingent Consideration
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
Accounting Consolidation Model: A Rethinking
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
An Opportunity to Correct the Derivative-on-Derivative Distortion in IAS 32: A Forward Contract to Issue an “Equity Option” should be Classified as Equity, not as a Financial Derivative
Should the Electric Corp Have a Going-concern Warning in Its Q3 Report?
Ups and Downs of the Ben-Dov-Saban Deal
Is Babylon Still Intent on a U.S. IPO?