Whether you’re a Learning & Development (L&D) professional, a leadership coach, an organizational development consultant or a Human Resources executive, you understand that changing behavior takes more than a single workshop. It requires time and energy. Our team recently hosted two events to discuss how Emergenetics practitioners can deliver long-term value to their clients, featuring…| Emergenetics
Help leaders and managers be more effective in the future of work by strengthening their active listening skills. Use this free activity to get started.| Emergenetics
Most investors make extensive use of operating profit to assess company performance and as a starting point for valuation. But operating profit, like many company-provided subtotals, is not defined by IFRS; it is largely up to companies to decide what subtotals to include and even what to call them. However, the IASB may soon bring an end to this operating profit ‘free for all’. The proposal will lead to significant changes to the presentation of financial statements, notably the income s...| The Footnotes Analyst
Assets measured at cost are subject to impairment testing and potential write-down if there has been a decline in value. However, unclear impairment indicators, subjective measurement and the ability to use so-called value-in-use may mean that accounting impairments do not equal the change in economic value. We discuss the impairment process for investments in associated companies that are subject to equity accounting. In the case of French media company Vivendi’s investment in Telecom It...| The Footnotes Analyst
Electronic pop music laid slightly wounded in 1985. Despite synths being less desirable in terms of Trans-Atlantic marketability in the move away from cooler European artistry, ELECTRICITYCLUB.CO.UK has been able to assemble a list of 20 albums seen as being part of the admittedly weaker electronic legacy of 1985.| ELECTRICITYCLUB.CO.UK
Prior to joining AMJ, Angad has worked in an Indian law firm which is ranked as one of the top tier Indian firms in the area of taxation, servicing multinational and reputed domestic companies across diverse sectors in India as well as in the United Arab Emirates (UAE), Bahrain and Oman, through a network of affiliated firms. He has also worked as a litigation and compliance legal officer, in India’s largest online higher education company providing industry-relevant programs in Data Scienc...| Amjoman
The underlying rationale and conceptual basis for the equity method of accounting for investments in associates is unclear. Equity accounting can be regarded as either the cost-based measurement of an investment or as a quasi (one-line) form of consolidation – but neither is particularly helpful for investors. We explain the limitations of the equity method and advocate measuring all investments in associates at fair value, consistent with other minority equity holdings. This results in a m...| The Footnotes Analyst