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  2. IFRS 15 - Wikipedia

    en.wikipedia.org/wiki/IFRS_15

    A main purpose of the project to develop IFRS 15 was that, although revenue is a critical metric for financial statement users, there were important differences between the IASB and FASB definitions of revenue, and there were different definitions of revenue even within each board's guidance for similar transactions accounting for under different standards. [3]

  3. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In May 2014, the FASB and IASB issued new, converged guidance on revenue recognition. This guidance, known as ASC 606 (or IFRS 15), aims to improve consistency in recognizing revenue from contracts with customers. [3] ASC 606 became effective in 2017 for public companies and 2018 for private companies. [4]

  4. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IFRS 15: IFRIC 14 IAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 2007 January 1, 2008: IFRIC 15 Agreements for the Construction of Real Estate 2008 January 1, 2009: January 1, 2018: IFRS 15: IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 October 1, 2008: IFRIC 17

  5. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    It showed that, on average, even though market liquidity increases around the time IFRS is introduced, it is unclear whether IFRS mandate adoption is the sole reason for observed market effects. Firms' reporting incentives, law enforcement, and increased comparability of financial reports can also explain the effects.

  6. Right of return - Wikipedia

    en.wikipedia.org/wiki/Right_of_return

    The right of return is a principle in international law which guarantees everyone's right of voluntary return to, or re-entry to, their country of origin or of citizenship. The right of return is part of the broader human rights concept of freedom of movement and is also related to the legal concept of nationality . [ 1 ]

  7. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB.

  8. Outbrain (OB) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/outbrain-ob-q4-2024-earnings...

    The other $15 million of those -- of that $60 million of cost is a combination of non-compensation, which is things like headcount-related items, software licenses, combining offices, any etc ...

  9. Financial asset - Wikipedia

    en.wikipedia.org/wiki/Financial_asset

    Under IFRS, financial assets are classified into four broad categories which determine the way in which they are measured and reported: Financial assets "held for trading" — i.e., which were acquired or incurred principally for the purpose of selling, or are part of a portfolio with evidence of short-term profit-taking, or are derivatives — are measured at fair value through profit or loss.