(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article., Audit and Assurance

IFRS 9: Introducing flexibility into risk management

The flexibility that comes with IFRS 9 will allow companies to manage risk more efficiently and effectively, write Derarca Dennis and Emer Keaveny. The unprecedented volatility in financial markets that has been witnessed in recent times has adversely impacted on many entities which have not been able to manage their risk exposures effectively. This has… Read More IFRS 9: Introducing flexibility into risk management

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Financial Reporting

Tackling IFRS 9

by Alfred Romann The implementation of International Financial Reporting Standards 9 Financial Instruments is one of the most comprehensive changes in accounting standards. Set to take effect in 2018, it aims to bring in more useful and timelier information, but also presents challenges for financial institutions as they need to rethink their business. We look… Read More Tackling IFRS 9

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Financial Reporting

How South African Companies can Best Prepare for IFRS 4 Phase II

By Dewald van den Berg After many years of preparation and consultation, the International Financial Reporting Standard (IFRS) for insurance contracts (IFRS 4 Phase II) appears to be finally entering the end game. However, significant topics that are still to be finalised are the treatment of participating contracts and the arrangements for transition of these contracts… Read More How South African Companies can Best Prepare for IFRS 4 Phase II