Over the years, companies have relied on alternative performance measures (APMs) such as “adjusted earnings” or “underlying profit” to provide investors additional financial information beyond IFRS or ...

IFRS 9 requires entities to recognise credit losses long before a default occurs, in contrast to IAS 39 which permitted the recognition of losses post a default event.

CARY, N.C., Aug. 8, 2025 /PRNewswire/ -- Malayan Insurance, one of the Philippines' largest non-life insurers, has become one of the first in the country to achieve full IFRS 17 readiness – two years ...

In a unique event, Hans Hoogervorst, current International Accounting Standards Board (IASB) chairman and Sir David Tweedie, former IASB chairman, have given an exclusive interview for Wiley Insight ...

For regulators and supervisory authorities in Bangladesh, IFRS from 2026 onwards offers a more nuanced lens to assess ...