ifrs 9

6 Articles

IFRS 9 Amendments 2026: ESG Features, Derecognition, NetSuite

IFRS 9 Amendments 2026: ESG Features, Derecognition, NetSuite

How the 2026 IFRS 9 and IFRS 7 amendments change ESG-linked loan classification, electronic payment derecognition, and disclosures, plus NetSuite and ERP compliance support.

8/12/202625 min read
ifrs 9ifrs 9 amendments 2026ifrs 9 esg-linked features
IFRS 18 for Insurers: Classifying Interest Income on Loans

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.

5/21/202635 min read
ifrs 18insurance accountingoperating vs investing
IFRS 9 April 2026 Amendment: EIR Re-Estimation in NetSuite

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.

5/9/202637 min read
ifrs 9effective interest rateeir re-estimation
Hedge Accounting Guide: IFRS 9 vs ASC 815 Comparison

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

4/30/202644 min read
hedge accountingifrs 9asc 815
FASB 2026 Hedge Accounting: Reducing Paper Volatility

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.

4/16/202637 min read
fasb 2026hedge accountingpaper volatility
IFRS 9 vs ASC 326: Key Differences in Credit Loss Models

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.

3/5/202632 min read
ifrs 9asc 326cecl