Clear, useful articles on the finance and reporting questions businesses face.
Most ECL problems under IFRS 9 trace back to weak data, not weak mathematics. The five building blocks of a defensible expected credit loss framework: data quality, segmentation, PD/LGD/EAD, forward-looking information, and the three-stage model.
Read the articleA question that has occupied Saudi practitioners since IFRS 18 was issued now has a credible answer. The IASB has agreed to propose moving income-tax-substitute levies — including Saudi Zakat — out of the operating category and into income taxes.
Read the articleIFRS 18 will not change a single pound of profit. From January 2027 it changes almost everything about how that profit is told — and for smaller companies the clock started on New Year's Day.
Read the articleIFRS 9’s “expected credit loss” model sounds forbidding. For most small and medium-sized companies, applying its simplified approach is easier than the name suggests — provided they know which rulebook they are following.
Read the articleTell us what you are working through, and an AMA partner will respond directly.
