The Ledger

A digital finance blog

The Ledger

PAA and the evolution of the Aptitude IFRS 17 Solution

Posted by Brian Heale

In our recent whitepaper, PAA: An unexpected challenge for General Insurers? we examined some of the complexities associated with implementing PAA in the real world.

Read More

When revenue recognition and lease accounting intersect

Posted by Sarah Werner

As standalone regulations, revenue recognition (IFRS 15 and ASC 606) and lease accounting (IFRS 16 and ASC 842) are each challenging in their own right. Revenue recognition completely overhauled the way organizations account for contracts with...

Read More

How to benefit from the expected LDTI delay

Posted by Sarah Werner

After announcing a proposed one-year deferral of the effective date for Targeted Improvements to the Accounting for Long Duration Contracts (LDTI) in June, FASB is expected to issue the final amendment soon to ratify the decision. This will push...

Read More

Buyer's remorse: five areas where leasing solutions are falling short

Posted by Sarah Werner

By now, public companies have adopted the new lease accounting standards, IFRS 16 and ASC 842, as required on January 1, 2019.

Read More

Does your M&A strategy include a subledger?

Posted by Chris Wade

COVID-19 has brought back into the foreground a long-debated topic: where should acquisitive organizations draw the line in integrating the newly acquired organization? Should it just integrate at the product and business level, or extend into...

Read More

Is the answer always SaaS? A cloudy topic for regulatory software!

Posted by Tristan Atkins

With the world moving to a Software as a Service (SaaS) based model for applications used across business units, it’s interesting to look at why we are seeing insurers opt for a public/private cloud or on-premise deployment for IFRS 17...

Read More

IASB delays IFRS 17 a year, but critical that insurers not pause projects

Posted by Sarah Werner

Once again, the International Accounting Standards Board (IASB) has decided to defer the effective date of the IFRS 17 standard to annual reporting periods beginning on or after 1 January 2023. The Board also decided to extend the exemption...

Read More

Core Finance: Taking a strategic approach to cloud

Posted by Amanda Steward

This is the third in a series of three blog posts which looks at how a digital finance transformation enables a future-ready finance department - one that can use data, technology and human talent to go beyond governance to provide commercial...

Read More

Top takeaways from the 2020 InsuranceERM IFRS 17 Conference

Posted by Sarah Werner

Recently, we participated in the IFRS 17 event hosted by InsuranceERM. The conference was well attended with over 120 senior finance leaders present.  It drew speakers from major insurers across Europe including Allianz, AIG, and Ageas Group as...

Read More

Building the foundation for the future of finance

Posted by Amanda Steward

This is the second in a series of three blog posts which looks at how a digital finance transformation enables a future-ready finance department - one that can use data, technology and human talent to go beyond governance to provide commercial...

Read More

Most popular

Aptitude Software parent company, Microgen, named UK's top publicly quoted tech company by Megabuyte

Read more

IFRS 17’s Contractual Service Margin – an actuarial or accounting issue?

Read more

Our CEO shares his thoughts with Accounting Today

Read more

Multinational companies could be heading for a 'leaseberg' of huge proportions

Read more

1 2 3 4 5