There has been a constant change within the landscape of financial reporting, and IFRS 9 has been proven to be a critical component. Watch the webinar on-demand to find out how financial institutions ...
This chapter outlines the impairment framework and various approach for modelling expected credit loss (ECL), in order to meet the International Financial Reporting Standard 9 (IFRS 9) and US GAAP ...
Recent amendments to tax legislation in SA, combined with sweeping changes to the accounting reporting landscape brought about by significant new standards such as IFRS 9, have created complex and ...
This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.
This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...
The new international accounting standard is aimed at more consistent reporting that’s better aligned with how businesses are ...
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