accounting standards

(Oct 28): A recent increase in the issuance of perpetual bonds in Thailand seems to be linked to local companies’ desire to lock in low interest rates, but the new accounting standards coming into effect next year signal something much more intriguing.

(Apr 1): If it walks like a duck, quacks like a duck, looks like a duck, swims like a duck, then it probably is a duck. Why are companies so intent on classifying perpetual securities (perps) as equity, instead of what they really are: financial liabiliti

SINGAPORE (Nov 20): Singapore authorities are launching an investigation into beleaguered commodities trader Noble Group and its wholly-owned subsidiary, Noble Resources, amid the group’s controversial debt restructuring exercise.