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International Capabilities
International Capabilities

An Interview with Gemma Atkinson, Chief Operating Officer, International Division EDITORS’ NOTE Gemma Atkinson joined Active International in 201 ...

Risk Chat: What’s the Deal with
Risk Chat: What’s the Deal with Corporate Trade and Asset Portfolio Risk?

Managing supply chain risk requires much more than addressing logistical issues. The most effective supply chain risk management capabilities align and inte ...

Disruption is the New Normal
Disruption is the New Normal

An Interview with Lisa Brown, Global Chief Strategy and Chief Business Development Officer, Active International EDITORS’ NOTE Prior to joining Active in ...

Creating Value Through Corporate Trade
Creating Value Through Corporate Trade

Challenge: A Telecommunications Company had excess inventory in the form of end of life phones. Solution: Active provided payment at full market value in ...

Creating Value Through Corporate Trade
Creating Value Through Corporate Trade Under IFRS

Corporate trade is a strategy to create value typically in the form of cash savings or incremental business. Amazingly, while corporate trade creates substa ...

FASB Accounting Standards Codification
FASB Accounting Standards Codification

In reporting to the exchange of a nonmonetary asset for barter credits, it shall be presumed that the fair value of the nonmonetary asset exchanged is more ...

Accounting for Barter Transactions
Accounting for Barter Transactions

In a barter transaction involving barter credits, an enterprise enters into a transaction to exchange a nonmonetary asset (for example, inventory) for barte ...