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Accounting
Navigate through our accounting articles, presenting detailed discussions on financial reporting standards, auditing processes, and tax regulations to support your financial expertise.
Financial Instruments (Classification, Recognition, Measurement)
Financial instruments are contracts that create a financial asset for one entity and a financial liability or equity instrument for another entity. These instruments...
Fair Value Measurement (IFRS 13)
Fair value measurement is a fundamental concept within the International Financial Reporting Standards (IFRS) framework, specifically addressed in IFRS 13. This standard provides guidance...
Employee Benefits (Pensions, Share-Based Payments)
Employee benefits are a vital component of any job, as they can substantially influence an individual's overall job satisfaction and financial security. These benefits...
Impairment of Assets (IAS 36)
The International Accounting Standards Board (IASB) has established guidelines for the recognition, measurement, and disclosure of asset impairment in International Accounting Standard (IAS) 36....
Leases (Accounting Treatment under IFRS 16)
Leases are a prevalent form of financing for numerous businesses, enabling them to utilise assets without purchasing them outright. Historically, lease accounting has been...
Consolidated Financial Statements (Subsidiaries, Associates, Joint Ventures)
Consolidated financial statements are a collection of financial reports that present the financial position, operational results and cash flows of a group of companies...
Business Combinations and Goodwill
In the realm of corporate finance, a business combination transpires when two or more firms unite to create a single entity. This amalgamation can...
Provisions, Contingent Liabilities, and Contingent Assets
In accounting, provisions refer to liabilities or expenses anticipated to occur in the future, but with uncertain timing or amount. These are recorded in...
Revenue from Contracts with Customers (IFRS 15)
The International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers, was issued by the International Accounting Standards Board (IASB) in May 2014....
Accounting for Income Taxes (Deferred Tax, Current Tax)
In British accounting practice, deferred tax and current tax are two essential concepts in the realm of income tax accounting. Current tax refers to...
Changes in Regulatory Frameworks (Impact of Brexit, Changing Standards)
The decision for the United Kingdom to withdraw from the European Union, commonly referred to as Brexit, has had a substantial impact on regulatory...
Accounting for Cryptocurrencies and Digital Assets
Cryptocurrencies and digital assets have gained significant popularity in recent years, with the emergence of Bitcoin, Ethereum and other digital currencies. These assets are...
Triple Bottom Line Accounting (People, Planet, Profit)
Triple Bottom Line (TBL) accounting is a framework that extends beyond the traditional focus on financial performance to encompass social and environmental impacts. The...
The Role of Accounting in Sustainability
Sustainability has become a critical issue in today's business world, as companies are increasingly expected to operate in a manner that minimises their impact...
Integrated Reporting (IR) and the Global Reporting Initiative (GRI)
Integrated Reporting (IR) is a strategic approach to corporate reporting that combines financial, environmental, social and governance information in a clear, concise and consistent...
Social and Environmental Auditing
Social and environmental auditing is a process that assesses a company's performance regarding its social and environmental impact. It involves evaluating the organisation's activities,...
Ethical Investment and Impact Investing
Ethical investment and impact investing have gained considerable momentum in recent years as an increasing number of investors seek to align their financial objectives...
Global Financial Crises and their Implications for Accounting
Global financial crises are occurrences that can destabilise the world's financial systems, resulting in widespread economic downturns and significant social and political ramifications. These...
The Future of the Accounting Profession (Skills, Trends, Opportunities)
The accountancy profession is experiencing a substantial transformation, driven by technological advancements and evolving business requirements. Consequently, the competencies necessary for success in the...
Environmental Reporting and Disclosure (Carbon Accounting, Sustainability Reporting Standards)
Environmental reporting and disclosure are vital elements of corporate responsibility and sustainability. They encompass the communication of a company's environmental performance, impacts and initiatives...