Thetalkativeledger

@thetalkativeledger.bsky.social

2 months ago

IFRS 3 (Business Combinations) is basically a guide to surviving toxic relationships. 🚩
If you’re paying a massive "Goodwill" premium for someone’s "potential," you better be ready for the annual Impairment Test. Don't let your heart become a bargain purchase. 💔⚖️
#Accounting #IFRS #SubstanceOverForm

Susan Lauer

@susanl.bsky.social

3 years ago

“The threat to the court’s legitimacy comes from its politicized reasoning and the violation of its own rules (like stare decisis, the principle of letting established law stand) in Dobbs and other recent cases, not a leak.” #SubstanceOverForm...