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By Fabio Axisa
It is not surprising that qualitative disclosures are less popular with preparers of financial statements.
By Fabio Axisa
The IASB has amended IAS 16 and IAS 38 to clarify when a method of depreciation or amortisation based on revenue may be appropriate.
By Fabio Axisa
IFRS 11, Joint Arrangements is climbing to the top of the list of controversial standards for the IASB.
By Fabio Axisa
The FASB and IASB have issued their long-awaited standard on revenue recognition, IFRS 15 Revenue from Contracts with Customers.
By Fabio Axisa
A perpetual debt instrument has no requirement to repay the principle – so why is it sometimes classified as a liability?
By Fabio Axisa
The IASB and FASB met in April to discuss leasing. They reached a number of converged decisions.
By Fabio Axisa
The IASB discussed its ongoing research programme in April. The programme aims to identify issues earlier and create a better basis for standard setting.
By Fabio Axisa
The IASB announced that they expect to publish the new revenue standard in the second half of May.
By Fabio Axisa
The foreign exchange legislation in Venezuela moved into a new phase early this year.
By Fabio Axisa
IASB is seeking feedback on accounting for macro hedging.
By Fabio Axisa
Integrated reporting continues to be a hot topic for preparers, investors and regulators.
By Fabio Axisa
IFRS continues to receive attention in the US despite the recent end to an era of joint standard setting.
By George Sammut
On April 7, 2014, a serious vulnerability in the popular OpenSSL cryptographic software library was publically disclosed.
By Kevin Valenzia
The Individual Investor Programme of the Republic of Malta is regulated by articles 10(9)(b) and 24 of the Maltese Citizenship Act.
By Fabio Axisa
Regulators and standard-setters are thinking hard about alternative performance measures.
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