Financial institutions around the world are revising how they estimate credit losses, but institutions subject to the International Accounting Standards Board’s standards have gotten a head start on ...

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 ...

The coming year will be the time for testing and implementing the processes for new IFRS accounting rules designed to ensure that financial reporting more accurately reflects how companies manage ...

As insurers grapple with preparing their 2018 financial results in compliance with the new account standard, the International Financial Reporting Standard (IFRS) 9, the National Insurance Commission ...