David Cairns, a renowned IFRS expert and adviser, has himself been in demand to provide training, most of which so far has, understandably, been provided for finance function personnel. ‘I have done ...

Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...

The expected credit loss (ECL) and impairment calculation and analysis required by International Financial Reporting Standard (IFRS) 9 present a number of challenges in terms of having the right ...