PwC Thailand indicates that amendments to International Financial Reporting Standard 9 (IFRS 9) – Financial Instruments, effective from 1 January 2026, concerning the classification of financial ...

IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...

"While this regulatory change will provide high-quality accounting standards, it can be daunting, given its potential to impact all aspects of our clients' business," said Ivan Matviak, head of State ...

This course, presented by the Monetary and Capital Markets Department, explains various aspects of, and issues related to, asset classification and provisioning, both from the prudential regulatory ...

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 ...

KARACHI: The State Bank of Pakistan (SBP) has issued final instructions for implementation of the International Financial Reporting Standard 9, or IFRS 9, in the banking sector. In line with ...

Bloomberg announced today that Intesa Sanpaolo, the Italian banking group, is using accounting data from Bloomberg to comply with the International Financial Reporting Standard 9, known as IFRS 9, an ...

The National Insurance Commission (NAICOM) has issued guideline for the implementation of International Financial Reporting Standards (IFRS) 9. This follows its adoption by both the regulator and ...

Banco Central do Brasil’s (BACEN/BCB) adaptation of the International Accounting Standards Board’s (IASB) International Financial Reporting Standards (IFRS 9) is set to go live in January 2025.

Leverage ratio is calculated on a fully phased-in basis. IFRS 9 full adoption CET1 capital and RWAs under full adoption Adoption is expected to increase common equity tier 1 ('CET1') capital at 1 ...