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Insights

Showing 16 of 22 content results
Demystifying model monitoring: Best practices for ECL models
Webinar playback Demystifying model monitoring: Best practices for ECL models
In this 1-hour webinar playback, our experts shared insights on model monitoring and validation methodologies, best practices, and key challenges, all aimed at providing you with actionable strategies to adeptly navigate through the complexities.
07 Jun 2024
Liability or equity? Classification of financial instruments as debt or equity under IFRS
IFRS Liability or equity? Classification of financial instruments as debt or equity under IFRS
The classification of financial instruments as either debt or equity has significant implications for the presentation and measurement on the balance sheet and income statement. This article outlines the various factors you should consider when making your assessment.
Chetan Hans
Avinash Musti
| 6 min read | 31 Aug 2023
ISSB issues its first sustainability standards
SUSTAINABILITY ISSB issues its first sustainability standards
Effective for periods beginning on or after 1 January 2024, the two new sustainability standards issued by the ISSB mark the start of a new era of requiring reporting entities to make sustainability related disclosures.
4 min read | 07 Jul 2023
Example Financial Statements 2022
IFRS Example Financial Statements 2022
We are pleased to share Example consolidated financial statements 2022 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.
2 min read | 05 Oct 2022
Example Financial Statements 2021
IFRS Example Financial Statements 2021
We are pleased to share Example consolidated financial statements 2021 to assist you in your preparation of your financial statements inline with the latest International Financial Reporting Standards (IFRS) changes.
2 min read | 09 Nov 2021
Get ready for FRS 109 - the impairment requirements
IFRS Get ready for FRS 109 - the impairment requirements
This is the second in a series of publications designed to get you ready for FRS 109. In this issue, we bring you up to speed with the Standard’s new expected credit loss impairment model.
19 Dec 2018
Understanding the discount rate
FRS 116 Understanding the discount rate
Are you prepared for IFRS 16? Do you understand the discount rate? Find out more
11 Dec 2018
Recognising revenue in the real estate and construction industries
FRS 115 Recognising revenue in the real estate and construction industries
Our Industry Insights series summarises FRS 115 and explores what it means for various industries. This issue looks at the real estate and construction industries and talks you through the implications of the new revenue standard.
27 Nov 2018
The hazards of relying on unaffiliated auditors in cross-border group audits
Audit The hazards of relying on unaffiliated auditors in cross-border group audits
Not so long ago, an audit firm might sign off a set of group financial statements prepared by another auditor without batting an eye at their audit work papers. But those days are over – and rightfully so.
15 Nov 2018
Hedging Solutions: Managing profit volatility
FRAS Hedging Solutions: Managing profit volatility
Our team of hedge accounting experts at can help you devise smart accounting solutions to align the risks and returns arising from such hedging strategies and retain them outside income statement, until the hedged transaction occurs.
22 Oct 2018
What does it mean for the manufacturing industry
FRS 115 What does it mean for the manufacturing industry
The implementation of FRS 115 is likely to impact business in varying degrees and the impact for affected companies is expected to pervasive (with changes to systems and processes) and not limited to accounting function alone! Read our report to know more.
04 Sep 2018
Get ready for FRS 109: Classifying and measuring financial instruments
FRS 109 Get ready for FRS 109: Classifying and measuring financial instruments
FRS 109 introduces a new approach for financial asset classification; a more forward-looking expected loss model; and major new requirements on hedge accounting.
30 Jul 2018
Accounting for revenue – the new normal: FRS 115
FRS 115 Accounting for revenue – the new normal: FRS 115
The Accounting Standards Council Singapore issued Financial Reporting Standards FRS 115, Revenue from Contracts with Customers and aligns the adoption of revenue recognition standards in Singapore to the global adoption of new revenue recognition standards under IFRS and US GAAP.
25 Jun 2018
Accounting for cryptocurrencies
IFRS Accounting for cryptocurrencies
Our ‘IFRS Viewpoint’ series provides insights from our global IFRS team on applying IFRSs in challenging situations. Each edition will focus on an area where the Standards have proved difficult to apply or lack guidance.
22 May 2018
Navigating the changes to IFRS
IFRS Navigating the changes to IFRS
Our publication, ‘Navigating the Changes to International Reporting Standards’, is designed to give Chief Financial Officers a high-level awareness of these recent changes to IFRS.
20 Dec 2017
Get ready for IFRS 17
IFRS Get ready for IFRS 17
After twenty years of development the IASB published IFRS 17 ‘Insurance Contracts’. This new Standard replaces IFRS 4 which was published in 2004.
12 Jun 2017
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