IFRS 9 requires entities to recognise credit losses long before a default occurs, in contrast to IAS 39 which permitted the recognition of losses post a default event.
The International Accounting Standards Board has issued its long-awaited standard for insurance contracts after more than a dozen years, requiring a consistent treatment for all types of insurance ...
Explore key trends, growth forecasts, and regulatory changes shaping India's insurance landscape in 2025 with industry ...
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