Explore the requirements of IAS 36, Impairment of Assets, and different considerations that may apply during times of market disruption.
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This post provides an overview of the accounting for contingencies under IAS 37.
Investment funds commonly receive distributions from its investees. In this post, we discuss the challenges of the accounting under ASC 946.
Impairment of finance lease receivables fall within the scope of IFRS 9. Let’s take a closer look at the accounting guidance.
What are ESG bonds? We answer that question and explore the accounting for ESG bonds under IFRS 9 in this post.
This posts discusses the accounting for training costs to fulfill a contract, which is a common practice issue under IFRS 15.
The accounting treatment of cryptocurrency highlights why U.S. GAAP remains preferable to IFRS as a basis of accounting for investment funds.
It may appear that cryptocurrency would be accounted for as a financial asset, but let’s see what the actual IFRS standards indicate.
This post explores the accounting for low-value leases under both IFRS 16 and ASC 842.
Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
