Real estate leases have long represented a point of disagreement between accountants and financial analysts. This disagreement was the primary
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About Kazim Razvi
Kazim Razvi is a director of Financial Reporting Policy at CFA Institute. He is responsible for representing the interests of CFA Institute on financial reporting and on wider corporate reporting developments to major accounting standard setting bodies.
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The concepts of “debt” and “equity” are as old as human conversation. The concepts are not only used in business dealings
Creditor factoring delays payments to creditors to fund a company’s operations; often it is used as a last resort to
A policy crafted to stop repeating past mistakes often misses the future challenges shaped by those very policies.
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