The financial reporting landscape has undergone constant change – and continues to evolve at pace. IFRS 9 – which specifies how firms should classify and measure financial assets, liabilities and ...

The coming year will be the time for testing and implementing the processes for new IFRS accounting rules designed to ensure that financial reporting more accurately reflects how companies manage ...

The European Banking Authority published a Report outlining observations from its impact assessment on the implementation of International Financial Reporting Standard 9. The report analyzes the ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. IFRS 9 will be a significant change to the financial reporting of banks ...

Financial institutions around the world are revising how they estimate credit losses, but institutions subject to the International Accounting Standards Board’s standards have gotten a head start on ...

Effective January 1, 2018, Asian economies that follow International Financial Reporting Standards (IFRS) will implement IFRS 9: Financial Instruments. Promulgated by the International Accounting ...

Income taxes, employee benefits, business combinations and share-based payments pose challenges for banks in the implementation of International Financial Reporting Standards (IFRS), The Nation has ...

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