The Ledger

A digital finance blog

The Ledger

Mergers, ‘Techquisitions’ and the post-COVID opportunity

Posted by Andrea Herbert

According to a PwC report, 32% of CFOs have changed their M&A strategy since COVID-19 appeared in March of 2020. There is evidence that after any market crash M&A activity surges. “Most companies are still in the early days of assessing the...

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Addressing IFRS 17 calculation and allocation gaps

Posted by Brian Heale

There is no shortage of challenges associated with IFRS 17.  The data, systems, judgement application, and business process complexity of the Standard has been well documented. 

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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.

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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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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...

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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...

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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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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...

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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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