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cuongtd 1. Why IFRS 9 commitments deserve more attention than they get Topics show 1. Why IFRS 9 commitments deserve more attention than they get 2. What IFRS 9 means by “commitments” – and what it does not 3. Loan commitments: firm promises to provide credit 4. Scope boundaries: when a commitment falls inside IFRS 9 … Read more
Why business continuity is a governance judgment, not an accounting assumption Topics show Why business continuity is a governance judgment, not an accounting assumption 1. Going concern: from accounting premise to governance judgment 2. Why going concern failures are rarely technical failures 3. The dangerous comfort of minimum compliance 4. Cash: not a balance, but … Read more
1. The AI supercycle: beyond hype, into structure Topics show 1. The AI supercycle: beyond hype, into structure 2. Europe’s AI dilemma: dependence without sovereignty 3. Axelera AI introduced — carefully 4. Innovation as architectural choice, not brute force 5. Why NVIDIA is the unavoidable reference — and why the comparison must stay restrained 6. … Read more
The statement(s) of financial performance, the statement of financial position, the statement of changes in equity and the statement of cash flows.
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal personality. [content_block id=34193]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. [content_block id=34193]
For the purpose of this IFRS (editor: IFRS 10), relevant activities are activities of the investee that significantly affect the investee’s returns. [content_block id=34193]
TikTok US Corporate governance or how ownership, control, data sovereignty and board accountability were structurally redesigned — and why this case sets a global precedent for governance in the digital age Topics show TikTok US Corporate governance or how ownership, control, data sovereignty and board accountability were structurally redesigned — and why this case sets … Read more
Use back button from the brower AI Jargon Topics show AI Jargon 1. What is it? 2. What problem does it aim to address within governance and regulation? 3. Where does it typically appear in organisational practice? 4. What can go wrong if it is interpreted or applied incorrectly? 5. Who is accountable, and what … Read more
Use back button from the brower 1. What is it? Topics show 1. What is it? 2. What problem does it aim to address within governance and regulation? 3. Where does it typically appear in organisational practice? 4. What can go wrong if it is interpreted or applied incorrectly? 5. Who is accountable, and what … Read more