- The Missing Twist in the New ED Proposal for Amendments to IAS 28 on the Equity Method of Accounting
- It is Time for the IFRS to Adopt Pushdown Accounting (2025)
- Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go? (2024)
- A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (2024)
- 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 (2024)
- The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach (2024)
- ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS (2023)
- Standardization is needed with respect to the non-accounting performance measures published for investors (2023)
- 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 (2023)
- SVB’s fall: A question about its “perfect” financial statements (2023)
- Capitalization of Specific Borrowings through General Borrowings could Potentially Misleads Investors (2022)
- The SEC intervenes in accounting and deals a crushing blow to the crypto platforms (2022)
- Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution (2022)
- Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order (2021)
- Accounting Consolidation Model: A Rethinking (2021)
- Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (2020)
- Stress Test: Rethinking the New Lease Model in Light of the Coronavirus (2020)
- The Impact of the Revolutionary Leases Standard (IFRS 16) on Valuations (2020)
- How is it Possible that Amazon does not Report the Number of its Users and the Regulators Remain Silent? (2020)
- Non-GAAP within GAAP: A Genius Step or One Step too Far? (2020)
- The Emperor’s New Clothes – Report on the Value of the Benefit’s to Executives in Respect of Capital Grants (2010)
- Returning The Relevancy of the P&L – A proposed Model (2010)