A new conceptual framework for IFRS includes revisions to concepts for reporting assets, liabilities, income, and expenses. In completing the comprehensive project to change the conceptual framework, ...

The Integrated Reporting Framework, which is used to accelerate the adoption of integrated reporting across the world, was a topic of major importance during the International Sustainability Standards ...

Discover the key differences between IFRS and GAAP accounting standards, and learn how they impact financial reporting for ...

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

The International Accounting Standards Board issued a revised version of its Conceptual Framework for Financial Reporting, underpinning International Financial Reporting Standards. Processing Content ...

The creation of the ISSB by the Trustees of International Financial Reporting Standards (“IFRS”) Foundation was announced in November 2021 at COP26, with wide supranational support giving it a mandate ...

Boursa Kuwait successfully concluded interactive awareness sessions entitled “IFRS Update and the New DMTT Law for ...

Jaywing has completed its work with Starling Bank to deliver an IFRS 9 modelling framework for the calculation of IFRS 9 Expected Credit Losses on the Coronavirus Business Interruption Loan portfolio.

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Implementing IFRS 9 is a key requirement for The Nottingham, that’s why ...