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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,…

FRTB: Is time still on your side?

In March 2018, based on its observations of banks’ efforts to implement FRTB, the BCBS decided to postpone the deadline for implementation to 2022, acknowledging ‘ongoing challenges related to implementation of the standard’. With more time before implementation, banks now have an opportunity to re…