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 ...

In the planning phase, a company needs to answer the following questions while deciding on the solution to be deployed for IFRS implementation. • How complex is the solution and is there a practical ...

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

Large insurers have stepped up their preparations for IFRS 17 and IFRS 9, but smaller insurers have fallen further behind in preparing, according to a new report, In it to win it, from KPMG ...

This course, presented by the Monetary and Capital Markets Department, explains various aspects of, and issues related to, asset classification and provisioning, both from the prudential regulatory ...

As we navigate 2026, the global banking sector has largely moved past the "implementation" phase of IFRS 9 and entered the ...

Leverage ratio is calculated on a fully phased-in basis. IFRS 9 full adoption CET1 capital and RWAs under full adoption Adoption is expected to increase common equity tier 1 ('CET1') capital at 1 ...

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 ...

As we enter 2016, the IFRS 9 deadline draws even closer, and the countdown is putting pressure on firms who need to comply with the new requirements. In less than two years, on January 1st 2018, IFRS ...