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IFRS Thoughts
General
IFRS Thoughts
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
Accounting Consolidation Model: A Rethinking
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)
Non-GAAP within GAAP: A Genius Step or One Step too Far?
FAIR VALUE
About the book
Fair Value in Accounting – Background
Table of Contents
The Israeli Experience
IFRS: The Israeli Experience
Examples from the weekly column on IFRS related issues
IFRS Topics
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
Restrictions Placed on the Transfer of the Corresponding Asset(*)
About us
עברית
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IFRS Thoughts
General
IFRS Thoughts
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
Accounting Consolidation Model: A Rethinking
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)
Non-GAAP within GAAP: A Genius Step or One Step too Far?
FAIR VALUE
About the book
Fair Value in Accounting – Background
Table of Contents
The Israeli Experience
IFRS: The Israeli Experience
Examples from the weekly column on IFRS related issues
IFRS Topics
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
Restrictions Placed on the Transfer of the Corresponding Asset(*)
About us
עברית
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כללי
כללי
כל המאמרים בנושא: כללי
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
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 (*)
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
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