The Ledger

A digital finance blog

The Ledger

Aptitude RevStream Case Studies

Posted by Meagan Mujushi

We often hear accounting and finance teams tell us that their company's revenue is unique, however, in our experience, most 'like' companies have similarities in 70 to 90% of their revenue treatments.

Prospective clients consistently tell us the...

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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 compliance requires a much greater degree of collaboration between...

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What's Next? T-Mobile, Rogers and 24 Hour Fitness talk about life after Rev Rec.

Posted by Meagan Mujushi

We recently sat down with Aptitude Software clients, Brian Dean (T-Mobile,) Kyle Jones (Rogers Communications Inc.,) and Lee Hendrickson (24 Hour Fitness,) to discuss revenue recognition compliance challenges, lessons learned and how they plan to...

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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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How it works - Aptitude Lease Accounting Engine

Posted by Meagan Mujushi

See an overview of the Aptitude Lease Accounting Engine software in action via video or, read more below. 

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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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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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Aptitude + RevStream, one year on

Posted by Meagan Mujushi

Just over a year ago, on August 30, 2017, Aptitude Software and RevStream joined forces. We thought we would look back at the past year to see how the two companies have come together, what's in store for the Aptitude RevStream product and how...

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Why a SOC Report is Not a SOC Certificate

Posted by Meagan Mujushi

You may see SOCs labelled by companies as, "SOC certification" and "SOC certificate", and we wanted to explain just why that term is incorrect. SOC (Service Organization Control) reports are not a certificate.

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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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