IFRS 9 and IFRS 17 do more than change accounting measurements. Together, they influence how credit risk, insurance risk, earnings volatility and financial performance are reflected in profit, other comprehensive income and equity—shaping important conversations about asset-liability management, risk appetite …
As year-end reporting approaches, finance and insurance teams must ensure that financial instrument classifications, expected credit loss assumptions, IFRS 17 interactions and supporting disclosures are ready for review. November provides a valuable opportunity to identify technical gaps, test reporting controls …
Oil and gas operations create some of the most complex accounting challenges under IFRS, from exploration expenditure and production assets to impairment, joint arrangements, commodity contracts and decommissioning obligations. Understanding how the relevant standards interact is essential for producing reliable …
Executive boards are expected to look beyond financial performance and understand how strategy, governance, risk, sustainability and organisational resources work together to create long-term value. This article explains integrated reporting for executive boards, why it matters and how directors can …
Year-end reporting is one of the most demanding periods for every finance team. As reporting deadlines approach, even small IFRS mistakes can lead to audit findings, delayed financial statements, regulatory scrutiny and costly restatements. Whether you’re preparing standalone or consolidated …
IFRS 2026 updates are here — and while they may not completely rewrite the rulebook, they significantly change how financial information is presented, disclosed, and interpreted. From new presentation requirements under IFRS 18 to enhanced disclosure expectations across key standards, …