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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 ...
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 ...
This chapter discusses how to address the specific challenges IFRS 9 poses for retail and wholesale portfolios, focusing on incorporating forward-looking information into impairment models, ...
The World Bank in partnership with Central Bank of The Gambia and the Gambia Association of Accountants on Tuesday held a four-day training workshop for stakeholders on supporting International ...
This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...