Nikhil Diwesh·Oct 26IFRS 9 Expected Credit Loss 101: Lessons From a Pug Who’s Seen All The StagesPart 2 of the lessons my kid, a six-year-old pug, keeps teaching me about credit risk.
Pareeshayshehzad·Sep 6What New Disclosure Risks Should Finance Teams Watch in 2026?For finance teams in the Kingdom of Saudi Arabia, 2026 is bringing a more demanding disclosure environment shaped by evolving financial…
Pareeshayshehzad·Sep 3Comparative Data Is Becoming Critical for IFRS 18 ReportingFor organisations operating in Saudi Arabia, comparative financial information is becoming a strategic priority as the transition to IFRS…
Shayan Ilahi·Aug 22Selecting Macroeconomic Factors for Forward Looking PD Adjustments: A Two Step ApproachAn ECL model exists to do one thing: estimate the expected value of a credit loss. Expected value is a probability weighted average of…
Arvind Mehrotra·Jul 14SERVICE DECOMPOSITION & REVENUE ATTRIBUTION STANDARDSDRAS: A Reporting Discipline for Multi-Service IT/ITES Contracts
