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Interpreting 101: “Goodwill in Business Combinations: Recognition and Impairment”
In recent years, companies have sought to grow not only organically, but also through acquisitions…
Read moreInterpreting 100: Keys to measuring financial assets under the IFRS 9 approach
Today, a financial decision can be made in minutes. Therefore, having real and up-to-date control…
Read moreInterpreting 99: Crisis Management: Strategies for Business Success
When we think of crises, we may imagine disasters like a hurricane, a major terrorist…
Read moreInterpreting 95: “When should income from online sales be recognized?”
Recognition of revenue from internet sales requires the entity to apply a five-step model based…
Interpreting 94: “Information Technology and its contribution to businesses”
As is well known, more and more ICT tools are becoming available, enabling companies to…
Interpretation 93: “Combination of businesses under common control in separate financial statements”
The global trend in business, the increase in corporate operations, global access to financial markets,…
Interpreting 92: “Expected credit losses for a financial asset under IFRS 9”
International Financial Reporting Standard (IFRS) 9 is an international standard that establishes guidelines for the…
Interpreting 91: “The World of Cryptocurrencies”
A few years ago, the IASB (International Accounting Standards Board) Committee analyzed how IFRS standards…
Interpreting 90: “Financial Risks”
Financial markets constantly face various financial risks due to a range of macroeconomic, political, structural,…