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Accounting for loan receivables by corporates

We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include…

1 year, 9 months ago

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Talking ESG: Using impact accounting to drive decision-making

Impact accounting is the process of attributing monetary value to disparate pools of datapoints across sustainability topics with the intent of creat…

1 year, 9 months ago

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Accounting for debt securities held by corporates

We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key consider…

1 year, 9 months ago

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Sustainability reporting in practice at Climate Week NYC

Host Heather Horn is joined by Mardi McBrien, Chief of Strategic Affairs & Capacity Building at the IFRS Foundation, and Katharina Bryan, Head of Int…

1 year, 9 months ago

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PCAOB developments: What they mean for preparers

With an unprecedented level of change in recent years, the PCAOB has become a standard setter to watch – not just for audit firms but for companies. …

1 year, 9 months ago

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Talking GHG: How organizational boundaries shape reporting

In the second episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss how to establish organizationa…

1 year, 10 months ago

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Foreign currency accounting – Remeasurement and translation

We continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. 

Foreign currency measure…

1 year, 10 months ago

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Talking GHG: Reporting requirements for greenhouse gas emissions

This week we introduce a miniseries on the building blocks of greenhouse gas (GHG) emissions reporting. To kick off the miniseries, host Heather Horn…

1 year, 10 months ago

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Foreign currency accounting – Determining functional currency

We kick off our miniseries on foreign currency accounting with an episode on determining functional currency, which is the currency of the primary ec…

1 year, 10 months ago

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Stock-based compensation – 5 things for private companies to know

We continue our miniseries on stock-based compensation awards with a focus on 5 important things for private companies to know. This is an area for w…

1 year, 10 months ago

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