חשבונאות ותקני IFRS

ניתוחי תקינה, מאמרים וסקירות חשבונאיות

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

כל 63 המאמרים

צריכים ייעוץ חשבונאי או מס מותאם?

ביונדביז מספקת שירותי ייעוץ חשבונאי, הערכות שווי וליווי עסקאות

צרו קשר