In this article we summarize the main elements from the IASB’s Discussion Paper ‘Business Combinations – Disclosures, Goodwill and Impairment. Also it discusses pro’s and con’s of the different alternatives for goodwill accounting.
Sustainable investing is a global trend and will be further stimulated by the values and spending power of “generation Y”.
However, not all investments with an “ESG” label have an equally positive impact!
This article takes a closer look at how investors include Environmental, Social and Governance (ESG) requirements in their investment decisions.
This article zooms in on the value that companies can create from embracing ESG (Environmental, Social & Governance) and transparent reporting.
How to support the worldwide movement to stop climate change and help make our planet a better place? If you are working from behind a screen and your product is a fairly intangible set of financial statements, saving the world is not immediately obvious. That was approximately my starting point when contemplating ways to contribute […]
summary of ESEF preparation session in Den Bosch, Netherlands, March 2020
This article describes the concept of Business Combinations under Common Control as per IFRS 3, and an update on IASB’s research project on that topic.
A brief introduction to the proposed new IFRS standard on General Presentation and Disclosures of financial statements, by IASB
IASB is taking steps to close the gap between non-GAAP performance measures in earnings releases and GAAP compliant financial statements. Read how…….
ESMA is requiring listed companies in the EU to file their annual financial reports in an electronic format called ESEF, using iXBRL. Read all about this ESEF requirement……