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What’s in the net investment?
by John Hughes Sherritt International Corporation and Northland Power Income Fund provide examples of an issue that’s come up from time to time in the IFRS changeover disclosures: The significance of the foreign currency ”net investment” in a self-sustaining foreign operation, as … Continue reading →
Welcome to the new IASB chairman and vice-chairman
As is well known, Sir David Tweedie will retire as chairman of the IASB in June 2011 after 10 years in post. The search for a replacement has been going on for some time. The IASB has just announced two…
Take Full Advantage of the Opportunities SAP General Ledger Migration Offers
For customers considering the SAP General Ledger (New GL), the focus is too often on the new features, functions, the technical differences and how data conversion works within the migration process. While the SAP General Ledger offers some very impressive functional enhancements (e.g. Document Splitting, Parallel Accounting, Real-Time CO-FI Reconciliation), the real value lies in