cuongtd

Reorganising in Profit – Why Successful Companies Rewire Themselves at the Top of Their Game

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The uncomfortable headline: record profits, then reorganisation or The reorganising while profitable act Topics show The uncomfortable headline: record profits, then reorganisation or The reorganising while profitable act ASML as a contemporary anchor case Profit as a source of organisational drag Why reorganisation happens before performance declines Reorganisation without divestment: a specific category The governance … Read more

General principles of IFRS financial statements

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1 – The Architecture of IFRS Financial Statements: Principles Before Standards General principles financial statements  – Financial statements under IFRS are often approached as a collection of standards: IAS 1 for presentation, IAS 7 for cash flows, IFRS 15 for revenue, IFRS 16 for leases, IFRS 9 for financial instruments. In practice, however, this standards-first … Read more

Primary users

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or Primary users of general purpose financial reports – Existing and potential investors, lenders and other creditors.     [content_block id=34193]

IFRS 9 Commitments, Loan Commitments and Credit Risk: From Footnote Disclosure to Governance-Critical Judgement

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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

Going Concern as a Governance Responsibility

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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

Axelera AI and the Governance of European AI Ambition

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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

Separate vehicle

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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]

Joint operation

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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]

Relevant activities

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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]