Just another WordPress site
cuongtd Last Updated on 04/10/2025 by 75385885 Introduction – When Magic Needs a Skeleton Topics hide Introduction – When Magic Needs a Skeleton The Brain – Vision and Ethics Fiction as Laboratory Vision Without Ethics – Philips and Wirecard Fairness and Bias – Barclays and Aadhaar Explainability by Design – Nubank and Tesco The Skeleton – … Read more
Last Updated on 03/10/2025 by 75385885 Renault Nissan Mitsubishi Alliance governance – When Two Giants Needed Each Other Topics hide Renault Nissan Mitsubishi Alliance governance – When Two Giants Needed Each Other Car-manufacturers GEO Position Matrix (circa 1998–1999) Starting Positions: Why Renault and Nissan Entered the Alliance Renault’s Motivation Nissan’s Motivation Mitsubishi’s Later Entry What … Read more
Last Updated on 03/10/2025 by 75385885 AI Governance Operating Models: Introduction – Bones Without Flesh Are Just Dust Topics hide AI Governance Operating Models: Introduction – Bones Without Flesh Are Just Dust Metaphor – The Skeleton as Structure and Support Case Study 1 – ERP as Cathedrals (Tesco and Siemens) Case Study 2 – The … Read more
Last Updated on 03/10/2025 by 75385885 Armor of AI Governance Regulation and Responsibility: Introduction – Protection Without Paralysis Topics hide Armor of AI Governance Regulation and Responsibility: Introduction – Protection Without Paralysis Metaphor – Armor as Defense, Discipline, and Duty Case Study 1 – GDPR and the Right to Explanation Case Study 2 – EU … Read more
Last Updated on 02/10/2025 by 75385885 IFRS 15 Significant Judgments and Estimates Topics hide IFRS 15 Significant Judgments and Estimates Why two versions? Why Judgments Matter in IFRS 15 The 5-Step Model of IFRS 15 Significant Judgments and Estimates Step 1 – Identify the Contract with the Customer Step 2 – Identify the Performance Obligations … Read more
Last Updated on 24/02/2020 by 75385885 4 proper uses of Residual value Topics hide 4 proper uses of Residual value Residual value IAS 16 Definition: The residual-value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset … Read more
Last Updated on 23/02/2020 by 75385885 Effective interest rate Topics hide Effective interest rate The spreadsheet way The XIRR Function way Amortised cost annual movements The website way Fees that are (not) an integral part of the EIR The rate that exactly discounts estimated future cash payments or receipts through the expected life of the … Read more
IAS 40 Investment property Topics hide IAS 40 Investment property Classification of property as investment property or owner-occupied property Recognition Measurement Transfers Disposals Presentation and disclosure What to buy Investment property Investment property is property (land or a building—or part of a building—or both) held (by the owner or by the lessee as a right-of-use asset) to … Read more
Last Updated on 23/02/2020 by 75385885 Derivative Topics hide Derivative 1. Option transactions 2. Forward transactions – Don’t expect to understand them but al least you can read about them IFRS 9 Definition of derivative: A financial instrument or other contract within the scope of IFRS 9 with all three of the following characteristics. its … Read more
Last Updated on 01/10/2025 by 75385885 The Complete IFRS 15 Revenue Guide – Introduction: Why Revenue Recognition Matters Topics hide The Complete IFRS 15 Revenue Guide – Introduction: Why Revenue Recognition Matters Combine IFRS 15 items with the IFRS 9 ECL-model Step 1 – Identify the Contract Step 2 – Identify the Performance Obligations Step … Read more