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Charles Dickens and Accountants

Shakespeare and lawyers

Auditors face an impossible task

Indicator of Expertise

AFS Review Checklist

complete and full disclosure ifrs 7

explain 90 day rebuttable presumption ifrs 9

explain 30 day rebuttable presumption ifrs 9

calculate loss given default ifrs 9

calculate ecl for loans receivable with collateral

calculate ecl for demand loans ifrs 9

calculate ecl for loans receivable ifrs 9

how to calculate probability of default ifrs 9

model disclosure for general approach ifrs 9

how to calculate ecl under general approach ifrs 9

methodology for the application of the general approach under ifrs 9

A Statutory Construction and Policy Analysis of Accounting Law in South Africa

modelling ecl under ifrs 9

expected credit losses of zero

audit sample sizes for entity with no internal controls

Explain why the collective gross carrying amount loans receivable has increased so significantly compared against the increase in the ECL amount

Demand loans under IFRS 9

Zero ECL

Collateral under IFRS 9

Audit of a company no internal controls

Moshe Mishkan and Governance

ARE THE SUSTAINABILITY STANDARDS GOING TO BE USEFUL

ISA 315 REVISED

CAPPING SAMPLE SIZES

Zero Expected Credit Losses Under IFRS 9: An Analysis of Possible Scenario