The IFRS Foundation has published a set of near-final examples to help companies accurately report financial uncertainties, using climate-related situations for practical reference. These examples are ...

IFRS 17/9do not impact the fundamental economics of our business. They impact where, when and how specific items are recognized on the financial statements The adoption of IFRS 17/9 isexpected to ...

The Prudential Regulation Authority’s (PRA) latest feedback on IFRS 9 will shape the relationship between firms, regulators, and the wider market for years ahead. In its September 2025 letter, the PRA ...

Adoption of IFRS 9 is now well under way. A large number of market participants have elected to transition to IFRS 9 for hedge accounting, despite the option to retain IAS 39 until the macro project ...

Accounting principles are the rules that public companies must use when preparing and disclosing their financial statements.

The financial world rarely changes overnight. Yet there are moments when a single regulatory shift forces bankers, investors, and accountants to rethink the foundations of their work. When IFRS 9 came ...