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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
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