The International Accounting Standards Board (IASB) issued IFRS 18: Presentation and Disclosure in Financial Statements in April 2024, marking the most ...
Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...
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 ...
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