IFRS 9 will present the opportunity for organisations to greater align their risk and accounting functions. Bloomberg examines how ensuring effective communication and collaboration will be key to ...

Geopolitical tensions are forcing reassessment of ECL assumptions under IFRS 9. The key takeaway is that forward-looking risk ...

The Reserve Bank of India (RBI) has released draft rules on the Expected Credit Loss (ECL) model for banks and NBFCs. These new rules will come into effect from April 1, 2027, and will significantly ...