Columnists

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

Accounting / International reporting: wider disclosures under IFRS 17 Insurance Contracts

Jeroen Van Doorsselaere, vice president of risk and finance at Wolters Kluwer, gets to grips with the recognition and decognition accounting treatment under the incoming standard IFRS 17 Insurance Contracts

Accounting / Marshall: IFRS 9 will affect companies beyond banks and financial institutions

The imminent effective date for IFRS 9 Financial Instruments is only two months away but there are concerns that some listed companies and group subsidiaries are not aware of the impact of the new standard on classification, impairment and hedging, warns Andrew Marshall FCA, senior technical partner at KPMG UK

Accounting / Marshall: are you good to go with IFRS 15?

As time runs out to produce comparable numbers for IFRS 15 Revenue from Contracts with Customers, Andrew Marshall FCA, senior technical partner at KPMG, provides a last minute reminder and urges businesses to prepare in the autumn before it is too late

Accounting / Marshall: taking stock of FRS 102 - triennial review

Andrew Marshall FCA, senior technical partner at KPMG, outlines the proposed changes to FRS 102 accounting rules from definition of financial instruments to property investments and directors’ loans, with signs some treatments may revet to old UK GAAP

Accounting / Marshall: time for transparency on judgments and estimates

Investors want financial statements to clearly explain the judgments and estimates made, but companies often obscure the detail. Andrew Marshall FCA, senior technical partner at KPMG, considers whether the latest FRC thematic review will improve the situation

Accounting / Marshall: what does Brexit mean for accounting standards?

The Brexit vote could have long-term implications for the use of IFRS in the UK. Andrew Marshall FCA considers the pitfalls and potential options for UK accounting standards once the UK leaves the EU

Accounting / Marshall: let's keep FRS 102 manageable

Changes to IFRS mean that new UK GAAP is already facing a limited rewrite on revenue, leases and loans, warns Andrew Marshall

Accounting / Marshall: planning for IFRS 15 revenue recognition rules

The overhauled revenue recognition rules under IFRS 15 are coming down the track faster than expected and the first comparative year end is less than six months away, so it is time for company reporters to start their advance planning, says Andrew Marshall FCA, senior technical partner at KPMG

Accounting / Marshall: lack of clarity over non-GAAP reporting

A lack of clarity over reporting of alternative performance measures is leaving investors and preparers alike confused, says Andrew Marshall FCA, senior technical partner at KPMG

Accounting / Marshall: how big is material in financial statements?

With the drive to reduce the volume of irrelevant material in financial statements, Andrew Marshall FCA, senior technical partner at KPMG UK calls for a spring clean in lthe context of the concept of materiality

Accounting / Marshall: IFRS 16 leases standard will be a challenge

The wrangling may be over as the launch of IFRS 16 Leases, the new standard for lease accounting, is set for release by the International Accounting Standards Board (IASB), but transition will not be easy for lessees, says Andrew Marshall FCA, senior technical partner at KPMG
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