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.

Primark sales slip as owner dresses up retailer for demerger

Here’s to the quiet heroism of county cricket: Pride, jeopardy and extraordinary matches

Pernod Ricard’s results highlight the challenges for Scotch

By: Kazim Razvi

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