The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...

Moody’s Analytics has won the IFRS 9 solution of the year for offering a modular, flexible and comprehensive enterprise-wide solution that has dramatically helped financial institutions to comply with ...

Does your team require a tailored learning solution on this or any other topic? Working with the portfolio of expert tutors and Risk.net’s editorial team, we can develop and deliver a customised ...

The International Financial Reporting Standards Foundation has published a set of near-final examples showing how companies can improve the reporting of uncertainties in their financial statements ...

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 ...

Adoption of IFRS 9 is now well under way. A large number of market participants have elected to transition to IFRS 9 for hedge accounting, despite the option to retain IAS 39 until the macro project ...

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 ...