The Ledger

A modern finance blog

The Ledger

Sarah Werner

Recent Posts

Head of Aptitude Centre of Excellence talks about his team, favorite moments and what the future holds

Posted by Sarah Werner

James Brittle has been Head of the Aptitude Centre of Excellence (CoE) since its inception in 2016. Before that he spent 6 years as Head of Presales for Aptitude Software.  

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IFRS 17: Finding the handover point between actuarial and accounting systems

Posted by Sarah Werner

IFRS 17 is a new accounting paradigm for insurers requiring significant changes to accounting treatments. Unlike Solvency II and other insurance regulations before it, IFRS 17 requires a much greater degree of collaboration between actuaries,...

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IFRS 17 content round-up

Posted by Sarah Werner

IFRS 17, and now it's FASB counterpart, ASC 944, continues to be a hot topic of discussion among insurers.  We've pulled together a list of some recent content from the last few weeks in case you missed it. 

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IFRS 17 standard delayed a year...now what?

Posted by Sarah Werner

If you work for an insurance company and you report under IFRS GAAP, you no doubt have seen the decision by the International Accounting Standards Board (IASB) to delay the implementation of IFRS 17 for one year to 1 January 2022. 

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Unintended consequences of the new lease accounting standards (IFRS 16 / ASC 842)

Posted by Sarah Werner

The new lease accounting standards will make financial statements more transparent and comparable by requiring organizations to report operating lease liabilities on the balance sheet.  But will the lease accounting standards have other...

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Hot off the press - Q3 Global IFRS 17 Readiness Assessment

Posted by Sarah Werner

We recently released our Global IFRS 17 Readiness Assessment (GIRA) Q3 survey results which revisits our base of insurers to see how IFRS 17 projects have progressed since the first report was released in January of 2018.

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Why our implementation experts speak ‘accounting’

Posted by Sarah Werner

The only thing that is constant is change.”
- Heraclitus of Ephesus

Within the ever-changing world of business, regulatory change stands out as particularly daunting to even the most experienced CFO. Time-bound, complex and often impacting...

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Dual reporting challenges under IFRS 16 & ASC 842

Posted by Sarah Werner

The new lease accounting standards, IFRS 16/ASC 842, will bring trillions of dollars of lease liabilities onto company balance sheets and trigger significant accounting changes when they take effect in December 2018/January 2019. This is the...

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Subleasing accounting challenges under IFRS 16/ASC 842

Posted by Sarah Werner

The new lease accounting standards, IFRS 16 / ASC 842, will bring trillions of dollars of lease liabilities onto company balance sheets and trigger significant accounting changes when they take effect in December 2018 / January 2019. This is the...

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How to quickly achieve lease accounting compliance

Posted by Sarah Werner

With many finance teams wrapping up revenue recognition projects, lease accounting (IFRS 16 / ASC 842) projects have taken a backseat.  Unfortunately, for public companies, the deadline for this standard – January 2019 – is fast approaching.

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Most popular

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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