VIEWPOINT: Fraud management

“Fraud is a particularly fraught subject, not only is there the loss suffered by the business and the potential legal repercussions if it is client related information, it is also a seemingly personal attack on the business owner.” Fraud is a particularly fraught subject, not only is there the loss suffered by the business and…

ANALYSIS: IFRS 9 Long heralded, much delayed

Darrel Scott discusses the long heralded, yet much delayed, IFRS 9: the International Accounting Standards Board’s longer-term answer to the lessons learned from the financial crises of 2008 At its February meeting, the International Accounting Standards Board (IASB) tentatively decided that the mandatory effective date of IFRS 9 Financial instruments will be for annual periods…