A whole new hedge accounting model for banks: the IASB's 'risk mitigation accounting' proposals The International Accounting Standards Board (IASB) has published an exposure draft proposing a new accounting model to better reflect how banks manage interest...
December year-end accounting reminders - IFRS The publication includes items that entities might want to consider for this year end, the IFRS® Accounting Standards and IFRIC® Interpretations that are newly...
Hyperinflationary economies as at December 2025 The IMF World Economic Outlook (‘WEO’) report released on 14 October 2025 provides updated data in respect of current and projected levels of inflation.
What the amended ESRS mean for your business The revised draft European Sustainability Reporting Standards (ESRS) promise simplification, but what do they really mean for your organisation’s reporting...
