The Journal of Economic Education offers original articles on teaching economics. In its pages, leading scholars evaluate innovations in teaching techniques, materials, and programs. Instructors of ...
The Economic Substance Amendment (No.2) Regulations 2021 (the “Amendment Regulations”) were enacted on 23 December 2021, making certain changes to the Economic Substance Regulations 2018, principally ...
In response to “the broad and evolving application of the definition of a derivative,” FASB issued an Accounting Standards ...