PwC Thailand indicates that amendments to International Financial Reporting Standard 9 (IFRS 9) – Financial Instruments, effective from 1 January 2026, concerning the classification of financial ...

Financial institutions around the world are revising how they estimate credit losses, but institutions subject to the International Accounting Standards Board’s standards have gotten a head start on ...

The National Insurance Commission (NAICOM) has issued guideline for the implementation of International Financial Reporting Standards (IFRS) 9. This follows its adoption by both the regulator and ...

The paper explores the role of banking supervisors with respect to banks’ implementation of IFRS 9. It discusses: the benefits associated with IFRS 9 as well as the main challenges from banking ...

“A well-architected solution.” “A solution clearly designed to meet regulatory requirements and industry needs.” “Combines speed, forecasting and reporting to cover core IFRS 9 requirements ...

This is subject to fulfilling the same conditions as are prescribed by para 20B of IFRS-4, it added. Last year, the SECP had exempted certain companies holding financial assets from requirement of ...

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