Insurancenewsnet.com

Supplementary financial information (pa e q424 finsupp)

Reported net income (loss) refers to common shareholders' net income (loss) determined in accordance with IFRS. This document and the 2024 Annual MD&A contain certain amounts that are presented on a ...

Accruals Explained: How Accrual Accounting Works with Examples

Discover how accruals affect company finances, with insights into the accrual accounting method, its applications, and ...
Houston Chronicle

Three Advantages to an End User of Using IFRS Accounting With Financial Statements

Accounting professionals are accustomed to complying with accounting standards. Generally accepted accounting standards set the guidelines for reporting financial transactions in the United States.
Insurancenewsnet.com

Best’s Special Report: IFRS 17 Adds Complexity to Reinsurers’ Financial Statements; Overall Profitability Not Expected to Change Materially

A key ongoing shift in financial reporting to the International Financial Reporting Standards (IFRS) 17 is underway, representing a significant accounting change that has necessitated segmentation of ...
JSTOR Daily

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Journal of Accounting Research, Vol. 53, No. 5 (DECEMBER 2015), pp. 915-963 (49 pages) We outline several properties of IFRS that potentially affect the contractibility or the transparency of ...