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IFRS Accounting Standard Will Support Better Investment Decisions

CFA Institute

Nick Anderson was appointed as a member of the International Accounting Standards Board (IASB) in 2017. Anderson was a member of the UK Accounting Standards Board from 2007 to 2013 and a founding member of the Corporate Reporting Users’ Forum (CRUF). He has a degree in economics, University College, Durham, UK.

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Rethinking the Economic Reality of Non-Cash Charges

CFA Institute

Gaurang Trivedi, CFA, is an independent investment and management professional providing advisory services in forensic analysis, equity research, private capital, corporate finance, and business development.

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India Gives NBFCs Two Years To Adopt New Accounting Standards

PYMNTS

The Securities and Exchange Board of India will reportedly give non-bank financial companies (NBFCs) two years to adopt and implement changes to accounting standards, the Financial Express reported Wednesday (Sept. regulators have given small businesses more time than other firms to adopt the accounting standard changes.

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Year of Shifting Sands: Reflections on the 2024 Global IPO Market

CFA Institute

Yeung holds a master of economics degree from University of California at Berkeley and a master of laws, corporate and financial laws degree from University of Hong Kong. She is also an active participant in the accounting standards roundtable panel of the HKICPA.

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Why IAS 38 is Hindering South Africa’s Growth: A Call for Change

CFO Talks

Why IAS 38 is Hindering South Africa’s Growth: A Call for Change In an era where innovation, intellectual property (IP), and intangible assets drive economic success, South Africa finds itself at a critical crossroads. They drive productivity, enhance competitiveness, and provide the foundation for long-term economic growth.

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US Eases New Banking Rule On Reporting Bad Loans

PYMNTS

1 accounting standard known as “current expected credit loss” (CECL) in an effort to bolster loans in the wake of the coronavirus, the Wall Street Journal reported on Friday (March 27). Bank regulators have rolled back the Jan. National bank regulators — The Federal Reserve, Federal Deposit Insurance Corp.

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Chinese Study highlights limitations on IAS 38, accounting for intangible assets

CFO Talks

Chinese Study highlights limitations on IAS 38, accounting for intangible assets A recent study from China highlighted the limitations of IAS 38 —the International Accounting Standard that governs intangible assets—and its impact on innovation, particularly in high-tech industries.