Audit & Assurance

Article

After the first year of IFRS 9

Analysis of the impact on some Nigerian banks

IFRS 9 has resulted in an increase in banks’ provisioning levels on transition. The report highlights the differences in assumptions, methodology and disclosures. It also shows a comparatively analysis of the impact of IFRS 9 amongst the selected banks including impact on capital.

Article

Financial Reporting Articles

Financial Reporting is a weekly publication on accounting and financial matters by Deloitte Nigeria.

Article

Harnessing Innovative Technologies To Advance Audit Quality

Opportunities to reinvigorate the audit process to enhance quality and accelerate deeper insights

Article

Advancing audit quality with smarter audits

Shaping the future of accounting

Audit quality will always be essential. It should also anticipate the changes of an evolving, growing business and adapt continuously. A Deloitte audit does this—by using advanced technology, design thinking, and multi-disciplinary teams that include data and analytics specialists.

Perspectives

Blockchain and financial reporting

Impact of blockchain in the audit function

​Blockchain technology has become the latest disruptive force that financial executives need to consider. The Financial Executives Research Foundation and Deloitte explore the potential for industry disruption and realistic next steps for blockchain and financial reporting.