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 expected credit loss (ECL) and impairment calculation and analysis required by International Financial Reporting Standard (IFRS) 9 present a number of challenges in terms of having the right ...
This article was written by Kate Lee, Global Head of Regulatory Data Solutions and Thomas Labbe, Regulatory Data Product Manager at Bloomberg. Since the introduction of IFRS 9 in January 2018, ...
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 ...
The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, and the wider market for years ahead. In its September 2025 letter, the PRA ...
In January 2018, banks will have to change the process that currently calculates their credit impairments. While 2018 may seem quite a long way off, there is a lot of work to be done in order to meet ...
The National Insurance Commission (NAICOM) has issued guideline for the implementation of International Financial Reporting Standards (IFRS) 9. This follows its adoption by both the regulator and ...
ISLAMABAD: The Securities and Exchange Commission of Pakistan (SECP) has directed companies that the applicability period of optional temporary exemption from applying IFRS 9 (Financial Instrument) is ...
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