Many OTC derivatives are settled through a clearing counterparties that requires variation margin payments, but how are they accounted for under ASC 815?
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This is your one-stop shop for learning about IFRS 9; distilling this complex accounting standard on financial instruments into its core areas of focus and fundamental principles.
The ISSB's new sustainability disclosure standards are not linked to the application of IFRSs. So, why do they matter?
This post explores the accounting for investment properties under IFRS in accordance with IAS 40.
Investment companies have special accounting under ASC 946. This post discusses the accounting for perpetual debt by investment companies.
How do you account for investments in other entities under IFRS? The answer hinges on navigating the IFRS consolidation standards!
Investment funds commonly receive distributions from its investees. In this post, we discuss the challenges of the accounting under ASC 946.
Loan participations and syndications are different types of lending transactions with unique accounting and reporting issues.
The accounting treatment of cryptocurrency highlights why U.S. GAAP remains preferable to IFRS as a basis of accounting for investment funds.
Assessing collectibility under ASC 606 is required in step 1, but what happens if things change after the contract is signed?
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
