The Ledger

A digital finance blog

The Ledger

Andrea Herbert

Recent Posts

Finance re-imagined: an interview with KPMG Partner, David Fourie

Posted by Andrea Herbert

Ahead of our annual AptConnect event on November 19-20, I sat down with KPMG Financial Services Partner, David Fourie, who will be joining us as a keynote speaker, to discuss the digitization of finance, potential obstacles and what’s at stake...
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Why IFRS 17 is giving subledgers the chance to (finally) shine

Posted by Andrea Herbert

There is no doubt about it - accounting subledgers are a hot topic of conversation in the world of insurers. And from what we have seen, it's IFRS 17 which is shining this new-found spotlight on subledgers and subledger strategy. 

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IFRS 17: The PAA approach…simpler, but is it simple?

Posted by Andrea Herbert

Two things to consider before adopting the Premium Allocation Approach under IFRS 17

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

Posted by Andrea Herbert

Our IFRS 17 experts are frequently finding themselves in an industry debate over where the responsibility and resolution of IFRS 17 regulatory compliance sits…is it an actuarial issue? Or accounting?

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Lease accounting compliance: what to consider when choosing an IFRS 16/ASC 842 vendor

Posted by Andrea Herbert

The deadline for IFRS 16/ASC 842, the new lease accounting standards, is approaching fast, with public companies needing to be compliant for reporting periods after 15th December 2018 (ASC 842) or 1st January 2019 (IFRS 16.) Private companies...

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

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

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Our CEO shares his thoughts with Accounting Today

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

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