Update will come into force starting from 1 January 2026 PwC Thailand indicates that amendments to International Financial Reporting Standard 9 (IFRS 9) – Financial Instruments, effective from 1 ...

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 ...

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 ...

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 ...

Recent amendments to tax legislation in SA, combined with sweeping changes to the accounting reporting landscape brought about by significant new standards such as IFRS 9, have created complex and ...

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 ...

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The Bangladesh Bank issued a roadmap for scheduled banks to implement an expected credit loss (ECL) methodology-based provisioning system that aligns with international financial reporting standards ...

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 ...

KARACHI: The State Bank of Pakistan (SBP) has issued final instructions for implementation of the International Financial Reporting Standard 9, or IFRS 9, in the banking sector. In line with ...

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.