Learn about proportional consolidation, a former joint ventures accounting method replaced by the IFRS to streamline global ...

Further, it's time for the SEC commissioners and staff to get a firm grip on reality and just say "No" to IFRS and the IASB and stop encouraging false expectations and additional propaganda. As for ...

Not many investors are accountants, and there are many accountants who are not investors. Yet the latter produces what the former reads, and the former relies upon what the latter produces to make ...