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 ...

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 ...

Ronnie Tan explains the impact of interest rates, financial reporting changes, and how life insurance companies work ...

As the date for the mandatory adoption of IFRS sustainability disclosure standards, IFRS S1 (General Requirements for ...

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 ...

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

Starling Bank has partnered with Jaywing to provide support developing an IFRS 9 modelling framework for the calculation of IFRS 9 Expected Credit Losses on the Coronavirus Business Interruption Loan ...