The Ledger

A modern finance blog

The Ledger

Sarah Werner

Recent Posts

Is your General Ledger under too much pressure?

Posted by Sarah Werner

How an Accounting Hub can take the load off your general ledger and enable efficiency, financial control and consolidation of granular financial data. 

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Breaking down cloud options: a guide for finance

Posted by Sarah Werner

A survey conducted by Deloitte last year found that 93% of organizations are adopting or considering adopting cloud technology and the advantages of cloud have been written about and witnessed by IT, Sales, Marketing, Operations – the clear...

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Private companies push forward on leasing compliance

Posted by Sarah Werner

In early 2016 when the FASB and IASB issued the new lease accounting standards, ASC 842 and IFRS 16, the effective date of December 15, 2019 for private companies likely felt very far away.

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5 Benefits of using a subledger for LDTI

Posted by Sarah Werner

Many organizations use regulatory change initiatives as a catalyst for Finance Transformation and indeed in the case of FASB’s latest accounting standard - an update to Topic 944 (ASU 2018-12), otherwise known as LDTI - the conversations...

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For US GAAP reporting Insurers, LDTI is coming quickly

Posted by Sarah Werner

As finance leaders at US Insurers come out of year-end close efforts, they are expected to quickly turn their attention to ASU 2018-12 - FASB’s update to Topic 944 known within the industry as LDTI (‘Targeted Improvements to the Accounting for...

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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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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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