This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...
Ahead of the 2012 reporting date for listed and significant public entities, Akintola Williams Deloitte has identifies responsibilities and challenges of International Financial Reporting Standards ...
Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...
Life is full of surprises – some good, and some not so good. From an accounting point of view, surprises are generally best avoided. This is not least because they skew insights about commercial ...
FASB and the IASB today issued investor-focused common disclosure requirements on the effect or potential effect of offsetting arrangements on a company’s financial position. U.S. GAAP and IFRS differ ...
This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. The FHS St. Gallen, University of Applied Sciences, in close ...
Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Tough new rules are set to push banks to take a hit on their balance sheets for losses they expect to make in ...
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