Knowledge Base
Accounting & IFRS Standards
63 professional articles
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A Proposed Accounting Model for Recognition of Research and Development (R&D) Costs as Intangible Assets (*)
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
IFRS 16, IFRS 18, IFRS 3
Capitalization of Specific Borrowings through General Borrowings could Potentially Mislead Investors
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
IAS 32, IAS 36, IAS 38, IAS 40, IFRS 10, IFRS 15, IFRS 2, IFRS 3, IFRS 9
Accounting Consolidation Model: A Rethinking
IFRS 10, IFRS 12
ESG-based bonds and loans: the global agenda is expected to adversely impact the coherence of IFRS
IFRS 9, IFRS 9
Classification Inconsistency in Equity Method Results under IFRS 18: Further Evidence—The Case of Separate Financial Statements
IAS 27, IFRS 18
Hedge accounting alternative under IFRS: Option of designating a credit exposure as at fair value through profit or loss (*)
IFRS 9
How is it possible that Amazon does not report the number of its users and the regulators remain silent? (*)
How Should a Statement of Cash Flows be Presented Following IFRS 18
IAS 7, IFRS 18
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IAS 37
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IAS 37
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IAS 37
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IAS 37
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IAS 37
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IFRS 18
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IAS 28
Inherent Distortion in IFRS 18: the Expected Impact on Operating Results of Companies Whose Main Business Activity Includes Investing in Associates and Joint Ventures Accounted for Using the Equity Method
IAS 28, IFRS 18, IFRS 9
It is Time for the IFRS to Adopt Pushdown Accounting
IAS 16, IAS 38, IFRS 1
Just like Gold: The Global Financial Standards Boards are Missing the Crypto and NFT Revolution
IAS 40
Measurement and Presentation in the Statement of Profit or Loss – It’s Time to Put Things in Order
IAS 19, IFRS 9
Non-GAAP within GAAP: A Genius Step or One Step too Far?
Off-Balance Sheet Financing: The Proposed Amendment to IAS 37 Demonstrates the Need to Recognise a Liability for the Acquisition of an Asset in Exchange for Performance-Based Contingent Consideration
IAS 32, IAS 37, IFRIC 21, IFRS 15, IFRS 3
Standardization is needed with respect to the non-accounting performance measures published for investors (*)
Stress Test: Rethinking the New Lease Model in Light of the Coronavirus
IFRS 16
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
IFRS 3
SVB’s fall: A question about its “perfect” financial statements
The Crypto Industry: Current Accounting Standards Lead to Inflated Statement of Profit or loss
IFRS 15
The fixed-for-fixed condition: it’s time to leave the rules behind and move on to a principle-based approach
IAS 32, IFRS 2
The Missing Twist in the New Proposal for Amendments to IAS 28 on the Equity Method
IAS 28, IFRS 3, IFRS 9
The SEC intervenes in accounting and deals a crushing blow to the crypto platforms
IFRS 9
Towards Implementation of IFRS 17 by Insurers: The Discount Rate Issue (*)
IAS 19, IFRS 13, IFRS 17, IFRS 4
Unprecedented Disclosure Requirements in IFRS on Business Combinations: Where else should the Trend to adopt the Management Approach Go?
IAS 36, IFRS 10, IFRS 18, IFRS 3, IFRS 8, IFRS 9