The ISSB's new sustainability disclosure standards are not linked to the application of IFRSs. So, why do they matter?
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Accounting for investment properties under IFRS (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?
Private funds, including a fund of funds, must apply a look through test of indirect investments when preparing the Schedule of Investments.
This post explores one component of fulfillment cash flows when accounting for insurance contracts: net future cash flows under IFRS 17.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
