Articles

1. Introduction In an era defined by climate change, resource scarcity, and increasing stakeholder scrutiny, the sustainability of business models is no longer a peripheral concern—it’s a strategic imperative. For decision-makers, investors, and regulators alike, understanding how businesses can … [Read more...] about Using Financial Accounting to Assess Sustainability of Business Models

Introduction Deferred tax accounting has long been one of the more complex and judgment-heavy areas within financial reporting. Governed by International Accounting Standard 12 (IAS 12), it plays a critical role in aligning tax and accounting treatments of income and expenses, ensuring … [Read more...] about Unpacking the Latest Amendments to IAS 12 on Deferred Tax Accounting

Introduction to IAS 36 and Impairment Testing When companies prepare their financial statements, one crucial responsibility is ensuring that the value of their assets reflects economic reality. IAS 36, Impairment of Assets, plays a key role in that process. It requires entities to assess whether … [Read more...] about Modeling Impairment Tests Under IAS 36 in Excel and R

Introduction to IFRS 18 and Revenue Reporting In today’s financial world, transparency and consistency in revenue reporting have never been more important. Whether you're an investor comparing companies across continents or a CFO preparing consolidated financials, clear and comparable revenue … [Read more...] about IFRS 18 Revenue: What the New Standard Means for Global Reporting

1. Introduction to Fair Value Hierarchies In today’s financial landscape, fair value isn’t just a theoretical concept—it’s a vital part of how companies report their financial positions. Whether you're reviewing the financial statements of a multinational bank or a niche investment firm, fair … [Read more...] about Fair Value Hierarchies: Navigating Level 3 Inputs in Illiquid Markets

The concept of consolidation under IFRS 10 – Consolidated Financial Statements – is straightforward in theory but becomes increasingly complex in practice, especially when entities face intricate corporate structures, multiple layers of control, or diverse sources of influence. This article aims to … [Read more...] about Consolidation Under IFRS 10: Complex Structures and Practical Solutions

The International Financial Reporting Standard 9 (IFRS 9), introduced by the International Accounting Standards Board (IASB), has ushered in a significant transformation in financial reporting. Replacing the older IAS 39, IFRS 9 reshapes the way financial assets are recognized, measured, and … [Read more...] about Strategic Implications of IFRS 9 on Financial Asset Management

In corporate finance, capital budgeting decisions are among the most critical and complex areas of management, involving the selection of long-term investments that determine the trajectory of a firm's growth, risk, and profitability. Traditionally, managers have relied on discounted cash flow (DCF) … [Read more...] about Real Options Valuation in Capital Budgeting Decisions

In recent years, artificial intelligence (AI) has garnered significant attention for its potential to transform various industries. Among the fields poised for transformation is auditing, where the integration of AI-driven anomaly detection is redefining the processes that underlie audit quality. … [Read more...] about Transforming Audit Quality with AI-Driven Anomaly Detection

The world of venture capital (VC) is often portrayed as glamorous and high-stakes, with legendary tales of startups becoming “unicorns” (companies valued at over $1 billion) and investors reaping vast rewards. But the journey to VC funding is often complex, requiring a deep understanding of both the … [Read more...] about Understanding the Basics of Venture Capital Funding