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Category Archives: Investor education
Other comprehensive income – of the utmost importance?
by John Hughes I’ve written before about the IASB’s request for comment about its future work plan. Summarizing the response in a recent Investor Perspectives article, IASB member Patrick Finnegan says: “There is one project…that respondents to the agenda consultation … Continue reading
Posted in Comprehensive Income, IFRS, Investor education
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Good news for the IFRS-inclined dummies, whoever they are
by John Hughes When I was writing my book IFRS Literacy: Understanding the New Financial Statements, I was often asked if this was a kind of “IFRS for Dummies” (often with a self-deprecating comment that the questioner could use exactly … Continue reading
Posted in IFRS, Investor education
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The right balance…
by John Hughes Accounting standard-setting, we should all concede, isn’t easy. It requires a vast span of knowledge and appreciation of complexity, but also the ability to distill all that into a workable simplicity. There’s probably never enough time to … Continue reading
Posted in IFRS, Investor education
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The SEC’s IFRS deliberations – wake me when it’s over…
by John Hughes At the time of writing, one of the biggest Canadian news stories involves the federal government’s decision to discontinue the mandatory long-form component of the national census, replacing it with a voluntary survey. Of the groups who’ve … Continue reading
Posted in Financial literacy, IFRS, Investor education, United States
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Talking to investors
by John Hughes The IASC Foundation and IASB have launched a program to enhance investors’ participation in the development of IFRS. This builds on earlier steps in the same direction, including putting two more analysts on the IASB. The news … Continue reading
Posted in Financial literacy, IFRS, Investor education
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