Accounting & IFRS Standards

Standards analysis, articles and accounting reviews

ארכיון

Shlomi Shuv

ארכיון

Shlomi Shuv

A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)

Shlomi Shuv
IAS 38, IFRS 15, IFRS 6

Advancing Toward an Economic Principle for Cash Flow Reporting: How to Prevent Distortions and Manipulations in the Statement of Cash Flows

Shlomi Shuv
IFRS 16, IFRS 18, IFRS 3

Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors

Shlomi Shuv
IAS 23, IFRS 16

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

Shlomi Shuv
IAS 32, IAS 36, IAS 38, IAS 40, IFRS 10, IFRS 15, IFRS 2, IFRS 3, IFRS 9

Accounting Consolidation Model: A Rethinking

Shlomi Shuv
IFRS 10, IFRS 12

ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS

Shlomi Shuv
IFRS 9, IFRS 9

Classification Inconsistency in Equity Method Results under IFRS 18: Further Evidence—The Case of Separate Financial Statements

Shlomi Shuv
IAS 27, IFRS 18

Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)

Shlomi Shuv
IFRS 9

How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)

Shlomi Shuv

How Should a Statement of Cash Flows be Presented Following IFRS 18

Shlomi Shuv
IAS 7, IFRS 18

All 63 articles

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