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The Future of Finance: Identity, Instant, Intelligence

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The Future of Finance – Executive summary Topics show The Future of Finance – Executive summary Goal: Time-to-first-use ≤ 3 minutes for high-assurance onboarding. Fraud: ≥ 40% Year-over-Years (YOY) reduction in successful APP scams with stable false positives. Payments: ≥ 99.5% instant transfer success within 10 seconds. Governance: 100% in-scope models inventoried, monitored, and override-capable. … Read more

IAS 36 – Impairment of Assets: Significant Judgements and Estimates that Define Value

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1 IAS 36 Judgements and Estimates -When numbers meet nerves Topics show 1 IAS 36 Judgements and Estimates -When numbers meet nerves 2 Objective and scope – The rule that protects credibility 3 Where it bites – When assets lose their shine 4 Why it matters – Volatility, confidence and storytelling 5 The IAS 36 … Read more

AI, Audit Trails and Accountability – Why Human Confirmation Remains the Core of Governance

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AI audit trail governance – The Promise and the Paradox Topics show AI audit trail governance – The Promise and the Paradox 1. The Audit Trail – Backbone of Reliability Data Presence vs. Control Functioning: A Systemic Governance Failure Audit Trail: The Flow of Corporate Credibility 2. AI as a Disruption of Accountability The illusion … Read more

IFRS 13 – Significant Judgments and Estimates – Fair Value, Big Numbers and Proper Disclosure

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Last Updated on 15/10/2025 by 75385885 IFRS 13 Significant Judgments and Estimates – Fair value is one of the most discussed measurements in modern financial reporting. IFRS 13 establishes a single framework for fair-value measurement across all IFRS standards and defines both the principle and the disclosure of the judgments and estimates that make it … Read more

Inputs

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The assumptions that market participants would use when pricing the asset or liability, including assumptions about risk, such as the following: the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model); and the risk inherent in the inputs to the valuation technique. Inputs may be observable or … Read more

Realisation Principle – From Prudence to Performance (IFRS 15 in Practice)

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1. The Realisation Principle – Then and Now Topics show 1. The Realisation Principle – Then and Now 2. From Concept to Standard – IFRS 15’s Five-Step Model IFRS 15’s Five-Step Model – The Story Behind the Numbers Step 1 – Identify the Contract (IFRS 15.9–21) 3. Key Recognition Triggers 4. Six Case Examples – … Read more

The Governance of Export Controls – How China Mirrors the U.S. Foreign Direct Product Rule (FDPR)

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Last Updated on 13/10/2025 by 75385885 Foreign Direct Product Rule governance – The Return of Industrial Policy through Law Topics show Foreign Direct Product Rule governance – The Return of Industrial Policy through Law The Legal Core: What the FDPR Does Why the Semiconductor Supply Chain Is a Perfect Target China’s Countermove: The Rare Earth … Read more

Revenue Over Time or at a Point in Time (IFRS 15 Explained with Examples)

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Revenue over time or at a point in time – When Does Revenue Truly Happen? Topics show Revenue over time or at a point in time – When Does Revenue Truly Happen? The Three Criteria for Revenue Over Time Case A – The Recurring Service (One Performance Obligation) Judgement in practice Governance angle Key insight … Read more

Significant Judgments and Estimates in Financial Instruments

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Last Updated on 05/10/2025 by 75385885 Significant Judgments in Financial Instruments (and Estimates) Topics hide Significant Judgments in Financial Instruments (and Estimates) Why judgments and estimates matter (and where they live) 1) Classification judgments (setting the map before you travel) 1.1 Liability or equity? (IAS 32 for issuers) 1.2 Financial asset category: business model & … Read more