IFRS 18
Key concepts of behavioral finance Pioneers in the field of behavioral finance have identified the following factors as…
Tests of controls Tests of controls are designed to evaluate the operating effectiveness of the audit client's controls…
Financial statement modeling is a key step in the process of valuing companies and the securities they have issued. An…
IASB has issued a new IFRS Accounting Standard for subsidiaries. When a parent company prepares consolidated financial…