ifrs 9
5 Articles
IFRS 18 for Insurers: Classifying Interest Income on Loans
Learn how insurers classify interest income on customer loans under IFRS 18. This guide explains operating vs. investing categories and main business rules.
IFRS 9 April 2026 Amendment: EIR Re-Estimation in NetSuite
Learn about the April 2026 IFRS 9 amendment for effective interest rate (EIR) re-estimation. Understand accounting impacts and NetSuite configuration steps.
Hedge Accounting Guide: IFRS 9 vs ASC 815 Comparison
Compare IFRS 9 and US GAAP ASC 815 hedge accounting frameworks. This guide explains key differences in effectiveness testing, ineffectiveness, and dedesignation
FASB 2026 Hedge Accounting: Reducing Paper Volatility
Examine the FASB 2026 hedge accounting proposals and their impact on paper volatility. Understand ASC 815, IFRS 9 rebalancing, and NetSuite ERP updates.
IFRS 9 vs ASC 326: Key Differences in Credit Loss Models
Compare IFRS 9 and ASC 326 credit loss models. This guide details differences between the three-stage impairment framework and CECL's lifetime loss approach.