New Ind AS 1 rules (2025) mandate current/non-current liability classification based strictly on rights at the reporting date, ignoring post-period ...

From Diwali's lights in India to a "spiffy-drop" on Netflix, this Mailbag travels widely and thinks deeply. A listener ...

At present, the Law “On Preventing Corruption” protects whistleblowers from lawsuits. However, implementation of the EU’s anti-SLAPP directive would help strengthen this protection, particularly for ...

Abstract: Highly accurate classifiers can be trained by existing machine learning models, however, most of these classifiers do not consider the adversarial attack. This makes these classifiers ...

Virtus Diversified Income & Convertible Fund offers an 8.39% yield, outpacing major bond indices & hybrid CEF peers. Read ...

What Counts As A Graduate Student vs. Professional Student For Federal Student Aid? This question is about student loan ...

BNY Mellon High Yield Strategies Fund (DHF) offers an 8.17% yield, but this is below the median for junk bond closed-end ...

She Won the Election. The GOP Won’t Swear Her In. Election Day only matters if you get to take office.

Regulatory debates: Enforcement variations: Differences in regulatory approaches to IAS 1 enforcement can lead to inconsistencies in financial reporting. This variability poses challenges for ...

The human visual system provides us with a rich and meaningful percept of the world, transforming retinal signals into visuo-semantic representations. For a model of these representations, here we ...