The Ledger

A digital finance blog

The Ledger

Sarah Werner

Recent Posts

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...

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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...

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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.

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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...

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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...

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What do health insurance CFOs have to do with consumer experience?

Posted by Sarah Werner

Call it the age of the consumer experience.  The way we engage with our banks has transformed, the way we buy our cars has been upended, the way we shop has done a 180 – it was only a matter of time before consumers demanded changes to the...

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CFOs move up a gear in their digital journey

Posted by Sarah Werner

Chief financial officers must embrace digitisation to harness their most valuable asset, a single view of financial data, and become forward-looking and strategic advisers. Digital transformation is a wave that companies can’t ignore if they want...

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Aptitude Software and Deloitte host Sydney insurance roundtable

Posted by Sarah Werner

Recently we joined up with Deloitte to host an IFRS 17 round table event in Sydney. We were joined by finance leaders at seven insurers across the Life, General and Reinsurance space. The discussion was lively and touched on the wide range of...

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Maximizing the value of revenue data

Posted by Sarah Werner

The revenue recognition standard deadline has passed and companies that have an established solution in place are now finding themselves in an enviable position when it comes to revenue data.  

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The lease accounting requirements that are setting us apart

Posted by Sarah Werner

Recently we wrote a blog post on some of the signs that may indicate your lease accounting solution doesn’t have what it takes to meet your needs now that IFRS 16 and ASC 842 are in full swing for most organizations.   

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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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