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The assumptions that market participants would use when pricing the asset or liability, including assumptions about risk, such as the following: the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model); and the risk inherent in the inputs to the valuation technique. Inputs may be observable or … Read more
1. The Realisation Principle – Then and Now Topics show 1. The Realisation Principle – Then and Now 2. From Concept to Standard – IFRS 15’s Five-Step Model IFRS 15’s Five-Step Model – The Story Behind the Numbers Step 1 – Identify the Contract (IFRS 15.9–21) 3. Key Recognition Triggers 4. Six Case Examples – … Read more
Last Updated on 13/10/2025 by 75385885 Foreign Direct Product Rule governance – The Return of Industrial Policy through Law Topics show Foreign Direct Product Rule governance – The Return of Industrial Policy through Law The Legal Core: What the FDPR Does Why the Semiconductor Supply Chain Is a Perfect Target China’s Countermove: The Rare Earth … Read more
Last Updated on 10/10/2025 by 75385885 Part I – The Rise of Fair Value: From Illusion to Discipline Topics show Part I – The Rise of Fair Value: From Illusion to Discipline 1. A Short History: From Enron to Lehman 2. Fair Value as the Nervous System of Capitalism 3. The Architecture of IFRS 13 … Read more
Revenue over time or at a point in time – When Does Revenue Truly Happen? Topics show Revenue over time or at a point in time – When Does Revenue Truly Happen? The Three Criteria for Revenue Over Time Case A – The Recurring Service (One Performance Obligation) Judgement in practice Governance angle Key insight … Read more
Last Updated on 05/10/2025 by 75385885 Significant Judgments in Financial Instruments (and Estimates) Topics hide Significant Judgments in Financial Instruments (and Estimates) Why judgments and estimates matter (and where they live) 1) Classification judgments (setting the map before you travel) 1.1 Liability or equity? (IAS 32 for issuers) 1.2 Financial asset category: business model & … Read more
The sorting of assets, liabilities, equity, income, expenses and cash flows based on shared characteristics.
The separation of an item into component parts that have characteristics that are not shared.
Last Updated on 04/10/2025 by 75385885 AI Governance Labour and Profession: Introduction – Power Without Control Becomes Spasm Topics hide AI Governance Labour and Profession: Introduction – Power Without Control Becomes Spasm Metaphor – Muscles for Strength, Nerves for Sensitivity Case Study 1 – Amazon’s Black Box Recruiter Case Study 2 – NHS and Diagnostic … Read more
Last Updated on 04/10/2025 by 75385885 AI Governance Society and Stakeholders: Introduction – Without a Heart, the Body Dies Topics hide AI Governance Society and Stakeholders: Introduction – Without a Heart, the Body Dies Metaphor – The Heart as Circulation and Legitimacy Case Study 1 – Facebook (Meta) and the Collapse of Trust Case Study … Read more