Selling a major asset or discontinuing a business operation? This post explores accounting for assets held-for-sale and discontinued operations (IFRS 5).
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This post explores the requirements of IAS 19, which governs the accounting for employee benefits under IFRS.
This post discusses the requirements for goodwill impairment testing under ASC 350.
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.
What is the difference between accounting for a business combination versus an asset acquisition? The distinction matters under U.S. GAAP!
This post discusses the accounting for acquired contract assets and contract liabilities in a business combination under ASC 805.
This post discusses the requirements of IFRS 3, which governs the accounting for business combinations under IFRS.
Learn how to properly classify separately identifiable cash flows in the Statement of Cash Flows and apply the predominance principle in accordance with ASC 230.
Learn how to properly classify distributions with respect to beneficial interests in securitization transactions within the Statement of Cash Flows in accordance with ASC 230.
Learn how to properly classify distributions received from equity method investees in the Statement of Cash Flows in accordance with ASC 230.
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