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
Harri Timonen·Jul 6The strengths and weaknesses of the ISSB and SASB standardsThe introduction of IFRS S1 and IFRS S2 by the International Sustainability Standards Board (ISSB) marked a significant shift in the…
Nidhi Bhat·Jun 22IFRS S1 and S2: Are We Finally Getting a Global Language for ESG?Part of The ESG Lens — examining ESG through finance, capital markets, and risk management
Guy Reiffers·Apr 21EU Inc. Has a Blind Spot. It Is Called Accounting.The EU Inc. Regulation harmonises company law across 27 Member States. But Article 105 quietly hands accounting back to national law. Here…
The Creative Accountant·Dec 9, 2025How To Stop Losing Money To Credit Sales (Without Being The Villain)
Hasan Mohamed Husain Alaali | حسن محمد حسين العالي·Sep 19, 2025The First Constitution for AI in Financial ReportingA Turning Point in Financial Reporting
