Many companies use benchmark interest rates – e.g. in their loan instruments, lease contracts and in hedge accounting. The replacement of some of these rates with alternative benchmark rates is expect...Show More
Many companies are keen to recognise the impact of COVID-19 in P&L now, but this means finding the right balance between under- and over-providing for its impacts.
In this podcast, Irina Ipatova and I...Show More
Governments around the world have implemented a broad range of actions to help companies during the COVID-19 coronavirus pandemic. Many – but not all – of these actions can be accounted for under IAS...Show More
COVID-19 has completely changed the macroeconomic landscape; the level of uncertainty about the future economic outlook and the related market volatility pose significant challenges for management whe...Show More
The effective date for IFRS 17 Insurance Contracts is now 1 January 2023, following the decision to delay implementation for a year. Now that there is more certainty about the standard, this is a good...Show More
Most companies are likely to be impacted by the COVID-19 coronavirus pandemic, either directly or indirectly, and the increased economic uncertainty and risk may have significant financial reporting i...Show More
Plans to move away from the London Interbank Offered Rate (LIBOR), and other IBORs, will bring significant challenges for all companies with exposures to these rates, not just banks.
In this podcast, ...Show More
Last year saw huge price volatility in cryptocurrencies and their credibility was questioned as a result. Today, much of the hype has settled down and cryptoasset markets are showing signs of maturing...Show More