Archive

  • IFRS 17: Are insurers ready for the same scrutiny they impose on their investees

    07 August 2023

    New accounting standards, including IFRS 17, are seeking to standardise insurance accounting globally and better reflect insurers financial positions to their investors. But is their message loud, or more importantly, clear? David Walker examines

  • Comment: The Cold War over non-financial disclosures

    30 June 2021

    The fragmented landscape of non-financial disclosures is consolidating, and it is geopolitical considerations that are driving the emergence of winners, and the downfall of the rest. Vincent Huck surveys the battlefield and predicts who will emerge victorious.