Financial reporting research

14 research papers

IFRS 17: The next stage in risk-aware accounting

International Financial Reporting Standard (IFRS) 17 is the first comprehensive global accounting standard for insurance and reinsurance contracts. For insurers and reinsurers it will mean a costly overhaul of their accounting practices and systems, with the exact cost depending on their size,…

RiskTech100® 2018

Welcome to RiskTech100® 2018, the flagship report of Chartis Research. Now in its twelfth year, RiskTech100® is globally acknowledged as the most comprehensive independent study of the world’s major players in risk and compliance technology. RiskTech is a fast-moving market, and 2017 has given us…

IFRS 9 Technology Solutions - Market Update 2017

Like other regulatory mandates of the past decade, IFRS 9 is another transformational event for all financial institutions (FIs). In all likelihood, it will reduce FIs’ profits and retained earnings, increase their loan loss provisions, and have a negative impact on their regulatory and economic…

Spotlight on the CECL Reporting Standard

The Current Expected Credit Loss (CECL) reporting standards – designed to make Financial Institutions (FIs) address the lifetime risk of their loans – will have a big impact when they take effect in 2018. Like the International Financial Reporting Standards (IFRS) 9, with which they share many…