Columnists

Accounting / International reporting: IASB still has much to do

As 2018 draws to a close, Jeroen Van Doorsselaere discusses the long-term plans of the International Accounting Standards Board (IASB), the work it is doing on materiality, and its collaboration with other boards to develop a global common set of standards

Accounting / International reporting: dynamic risk management under review

Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, on dynamic risk management in hedge accounting

Accounting / Marshall: accounting year ends and disclosure pre-Brexit

Andrew Marshall, senior technical partner at KPMG, looks at what impacts Brexit will have on the numbers and disclosures in companies’ 2018 year end financial statements

Accounting / International reporting: why accounting reporting matters

Jeroen Van Doorsselaere questions whether International Financial Reporting Standards (IFRS) can provide adequate transparency and accessibility about financial statements before examining the proposed treatment of participation features in IFRS 17 Insurance Contracts

Accounting / International reporting: IASB simplifies assets and liabilities

The International Accounting Standards Board (IASB) has recently published a number of discussion papers with the aim of clarifying some of its existing projects and providing a clearer view for investors. Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, examines several key issues

Accounting / International reporting: financial instruments priority for IASB

The International Accounting Standards Board (IASB) sets its sights on IFRS 9 Financial Instruments as it focuses on setting out clarifications surrounding characteristics of equity and what role technology will play in the future, explains Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance

Accounting / Marshall: IFRS disclosure tips for interim reporting

Andrew Marshall FCA, senior technical partner at KPMG, considers the impact of the latest IFRS standards, effective from 1 January, including IFRS 15 on revenue recognition and IFRS 9 financial instruments on this season’s interim reporting period, and highlights the key issues to consider

Accounting / International reporting: planning for IFRS 17 Insurance Contracts

Jeroen Van Doorsselaere, Wolters Kluwer vice president of risk and finance, on the issues of transitioning to IFRS 17 Insurance Contracts and tardy planning for IFRS 16 Leases

Accounting / International reporting: IFRS 9 six months on

Six months after the implementation of IFRS9, we ask Jeroen Van Doorsselaere, Wolters Kluwer’s finance, risk and reporting business, for his views on how well implementations have gone and what challenges remain

Accounting / International reporting: disclosures and the paradigm of less is more

Jeroen Van Doorsselaere, vice president of risk and finance at Wolters Kluwer, on effective IFRS disclosure and the example of less is more for investors

Accounting / Marshall: too much disclosure in financial statements

Investors should not have to sift through excessive disclosures and poorly presented information to find the real value in financial statements, says Andrew Marshall, senior technical partner at KPMG

Accounting / International reporting: dynamic risk management

Jeroen Van Doorsselaere, vice president of risk and finance at Wolters Kluwer, examines the hedging principles in IFRS 9 Financial Instruments and outlines the IASB's plans to introduce a dynamic risk management accounting model

Accounting / International reporting: accounting and performance KPIs

The inter-connected relationship between global accounting standards and other financial regulations is undisputable but seldom explored. Jeroen Van Doorsselaere vice president of risk and finance at Wolters Kluwer considers the relationship between key performance indicators (KPIs) and IFRS

Accounting / 2018: a year of uncertainty for IFRS reporters

The full impact of IFRS 9 Financial Instruments will be felt in 2018 as major financial institutions get to grips with the latest IFRS standard, but it is important not to forget other major changes in the pipeline with IFRS 15 on revenue recognition, IFRS 16 on leasing and further out IFRS 17 Insurance Contracts. Jeroen Van Doorsselaere considers the key IFRS issues to watch out for in 2018

Accounting / Marshall: disclosure of the impact of IFRS 9, 15 and 16

As the year draws to an end, it is essential when preparing the next set of financial statements to consider the impact of new IFRS standards on revenue recognition, financial instruments and leases. Andrew Marshall FCA, senior technical partner at KPMG stresses that informed disclosure reporting is vital
Subscribe