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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
Last Updated on 01/10/2025 by 75385885 Guinness corporate governance – A Brand, A Family, A Governance Journey Topics hide Guinness corporate governance – A Brand, A Family, A Governance Journey Part I – From Family Stewardship to Public Accountability The IPO and Its Consequences (1886) Part II – The Guinness Scandal of the 1980s The … Read more
King IV South Africa Corporate Governance: Introduction – Why King IV Matters Topics hide King IV South Africa Corporate Governance: Introduction – Why King IV Matters From King I to King IV – A Governance Journey The Philosophy of King IV The 17 Principles in Practice – Not a Checklist, but a Compass Sector Supplements … Read more
Understanding Significant Business Processes: The Nerve System of Governance Topics hide Understanding Significant Business Processes: The Nerve System of Governance From Business Goals to Critical Processes Mapping Processes to Responsibilities The Anatomy of a Business Process Three Process Objectives: The COSO Lens Identifying Where Errors Could Occur Controls and the Role of Management Why This … Read more
AI Governance and Ethics: Introduction – Why Every Organization Needs a Brain Topics hide AI Governance and Ethics: Introduction – Why Every Organization Needs a Brain Science Fiction as a Laboratory of Ethics Case Study 1 – Philips: Purpose Without Execution Case Study 2 – Barclays: Bias in the Bloodstream Case Study 3 – Tesco: … Read more
Introduction: When a Scandal Becomes a Turning Point Topics hide Introduction: When a Scandal Becomes a Turning Point Section 1: Why Sarbanes-Oxley Was Needed Section 2: The Architecture of SOX Section 302 – CEO and CFO Certification Section 404 – Internal Control Over Financial Reporting (ICFR) Section 802 – Criminal Penalties for Document Destruction Section … Read more
Dutch polder model governance: a uniquely Dutch invention Topics hide Dutch polder model governance: a uniquely Dutch invention The essence of poldering From cooperation to stalemate Poldering then and now Then: the early 1980s Now: the 2020s Inertia in healthcare and government Companies and the illusion of soft controls The farmers’ protests: a stress test … Read more
ASML governance history – the start Topics hide ASML governance history – the start 1. Origins: Philips’ Reluctant Child 2. The Japanese Era (1980s–1990s) 3. The American Model: Specialization Wins 4. ASML’s Breakthrough (1995–2010) 5. EUV: The 20-Year Bet What is EUV? Everyday analogy 6. By Approximation: Market Leaders Over Time 7. Geopolitics and Governance … Read more