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 ...

The International Public Sector Accounting Standards Board is circulating some proposed revisions to its financial instruments standard for government entities to harmonize it with the International ...

The International Accounting Standards Board (IASB) on Thursday issued a new financial instruments standard that introduces an expected-loss impairment model. But the standard falls short of the goal ...

TORONTO, Feb. 12, 2018 /CNW/ - CIBC (TSX: CM) (NYSE: CM) released today on the investor relations section of its website, a template of the new format for the Supplemental Financial Information ...

Financial and Operating Results Supplementary Financial Information. Sun Life Financial Inc. For the period ended December 31, 2024. Sun Life Financial Inc. adopted IFRS 17 Insurance Contracts and ...

Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

The National Insurance Commission (NAICOM) has introduced International Financial Reporting Standards (IFRS) 9, The Nation has learnt. The model is an accounting standard that would compel insurance ...

In November, FASB and the IASB reaffirmed their commitment to a 2006 Memorandum of Understanding (MoU) that outlines major convergence projects scheduled for completion by June 2011. The affirmed ...

Lotfy, A. (2026) A Digital Accounting Framework for Enhancing Solvency and Financial Evaluation in Non-Bank Financial ...