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Day: January 26, 2023

The International Day of Commemoration in Memory of the Victims of the Holocaust

Written on . Posted in Wiss Gets Personal.

By Fred Komarow January 27th is designated by the United Nations General Assembly as International Holocaust Remembrance Day (IHRD). Since 2005, the UN and its member states have held commemoration ceremonies to mark the anniversary of the liberation of Auschwitz-Birkenau and to honor the six million Jewish victims of the Holocaust and millions of other victims of Nazism. On November 1st, 2005, the UN General Assembly adopted resolution 60/7 to designate January 27th as International...

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Financial Reporting Considerations: Interest Rates and Inflation

Written on . Posted in Assurance, General Business.

By Arnold Macalintal Overview  As companies prepare for year-end financial reporting, it’s important to consider the implications of inflation and rising interest rates, which can affect financial reporting in many ways, as discussed below. Many of the financial reporting areas affected involve impairment or valuation analyses, which often hinge on discounted cash flow models. As a result, developing estimates of future cash flows and related inputs (e.g., discount rates) may be...

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