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.
Financial Reporting Articles
Financial Reporting is a weekly publication on accounting and financial matters by Deloitte Nigeria.
2019 Directors’ Alert - Taking the long-term view
Learn more about how multinationals are taking a hard look at their tax strategy for the long term—and understand if your company is getting it right.
Harnessing Innovative Technologies To Advance Audit Quality
Opportunities to reinvigorate the audit process to enhance quality and accelerate deeper insights
Disrupting ourselves first
When it comes to innovation, there is saying and there is doing. Deloitte does. Read more in Quartz how Deloitte is disrupting audit through our new venture Auvenir.
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.
Here’s why traditional financial institutions can benefit by collaborating with fintech startups
Burgeoning fintech firms aim to fix issues within the financial industry. But the “move fast and break things” paradigm doesn’t always work in a field that’s renowned for being bound in red tape. This is where legacy banks, with their years of experience and knowledge, can lend a hand.
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.
Fresh perspectives enhance the audit
A comprehensive source of global accounting news
IAS Plus features an extensive collection of news and resources about International Financial Reporting Standards (IFRS), the International Accounting Standards Board (IASB), and international accounting and auditing developments.
COSO – Information and Communication & Monitoring Activities
Audit readiness (3)
Related party disclosures (Part 1)
Audit readiness (2)
Accounting for investment in associates (Part 2)
COSO – Takeaway for Banking and other financial institutions