By: 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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Real Estate: COVID-19 may permanently quarantine inflexible leases

City Talk

Real estate leases have long represented a point of disagreement between accountants and financial analysts. This disagreement was the primary reason why the London-headquartered International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) went separate ways in finalising lease accounting standards. Figure 1. Lease Accounting Survey Report (October 2013) For a [...]
“Equity” or “Debt”? Standard-setters must draw a clear line

City Talk

The concepts of “debt” and “equity” are as old as human conversation. The concepts are not only used in business dealings but also are very much part and parcel of our day-to-day musings, for example, the question “Can I borrow your book?” or the phrase “I loved the gift you gave me on my birthday!” both [...]
Accounting Cashflows and the Quirk of “Factoring”

City Talk

Creditor factoring delays payments to creditors to fund a company’s operations; often it is used as a last resort to manage liquidity problems.

Easyjet tops FTSE 100 risers as airline, travel shares rocket after Hormuz reopening

Manchester City: Sheikh Mansour faces calls for ban from English football over UAE links to genocide

In the watch world, exposed movements usurp the vintage revival

By: Kazim Razvi

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