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US GAAP

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חומרים נוספים העוסקים ב- US GAAP:

מאמרים באנגלית:

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
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
12 New GAAP Gaps (at least) Expected to Emerge in 2027 Following the Adoption of IFRS 18
Advancing Toward an Economic Principle for Cash Flow Reporting: How to Prevent Distortions and Manipulations in the Statement of Cash Flows
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
It is Time for the IFRS to Adopt Pushdown Accounting
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
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
A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
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
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
Approaching the initial application of IFRS 18: Agile Accounting Planning Can Lead to Growth in Equity and Profitability
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus