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IFRS Concepts

Substance over form, worked through one structure at a time.

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5
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1
Last updated
16 Jun

Latest series

SPC

  1. 01 Why Companies Create SPCs and Issue ABCP 27 May 2026 3 min Start here
  2. 02 Legal Transfer vs Economic Substance Under IFRS 27 May 2026 3 min
  3. 03 True Sale or Financing Transaction? 15 Jun 2026 4 min
  4. 04 Who Really Controls the SPC? 15 Jun 2026 3 min
  5. 05 Understanding the Capital Structure of an SPC 16 Jun 2026 3 min Latest

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