IFRS9
-

SPC 03 – True Sale or Financing Transaction?
Hello everyone, Global CPA here ✨✨ In the previous articles, we discussed why companies establish SPCs and issue ABCP, as… Read More
-

SPC 02 – Legal Transfer vs Economic Substance Under IFRS
From legal transfer to accounting substance under IFRS Hello Everyone, this is Global CPA✨✨ Today, let’s talk about ABCP structures… Read More

