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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 ...

David Cairns, a renowned IFRS expert and adviser, has himself been in demand to provide training, most of which so far has, understandably, been provided for finance function personnel. ‘I have done ...

The World Bank in partnership with Central Bank of The Gambia and the Gambia Association of Accountants on Tuesday held a four-day training workshop for stakeholders on supporting International ...

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.

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 ...

The expected credit loss (ECL) and impairment calculation and analysis required by International Financial Reporting Standard (IFRS) 9 present a number of challenges in terms of having the right ...