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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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Homepage » IFRS Topics

IFRS Topics

  • Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss
  • Fair Value – Restrictions Placed on the Transfer of the Corresponding Asset
  • Property, Plant and Equipment 
  • Investment property
  • IFRS for SMEs

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