Topic: Accounting

Calculation of EBITDA Under IFRS

Calculation of EBITDA Under IFRS

EBITDA stands for Earnings Before Interest, Tax, Depreciation, and Amortization. It’s a popular measure and is commonly used in various financial ratios to compare different companies. EBITDA provides a measure of the operating performance of a business. The general...

Accrual Accounting Concept in IFRS and GAAP

In accounting, there are two main methods of recording the income and expenses in the books of accounts. They are: cash basis and accrual basis. In the cash method, the income or revenue is recorded when the cash is received, and the expenses are recorded when the...

Going Concern IFRS Vs. GAAP

The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are the two main accounting bodies that publish accounting guidelines. FASB publishes the Generally Accepted Accounting Principles (GAAP), and IASB publishes the...

The Future of IFRS

In this paper, the Financial Reporting Faculty, provides its recommendations about the global set of accounting standards. In the paper, it urges the International Accounting Standards Board to “end the era of convergence,” and give all listed companies around the...
Red Flags and Accounting Warning Signs

Red Flags and Accounting Warning Signs

This video by Arif Irfanullah discusses the quality of financial reporting and talks about the red flags and accounting warning signs, as a part of the CFA Level 1 syllabus. This video discusses Why Manage Earnings? Low Quality Earnings Fraud Triangle Risk Factors...
Accounting for Lessor and Pension

Accounting for Lessor and Pension

This video by Arif Irfanullah discusses the financial reporting aspects of lessor and pension which are a long-term liability, as a part of the CFA Level 1 syllabus. This video discusses: Reporting for Lessor Direct Financing Lease – Lessor Perspective Pension...

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