Annual Reporting Posts

Blog posts from Annual Reporting Posts

DORA and Banks – Digital Operational Resilience as a Prudential Governance Obligation

by

Last Updated on 06/02/2026 by 75385885 Part I – Why DORA weighs differently on banks Topics show Part I – Why DORA weighs differently on banks Introduction – why banks sit at the centre of DORA governance Banks as critical infrastructure, not just market participants Digital risk as a prudential risk DORA governance banks DORA … Read more

IAS 38 – Significant Judgments and Estimates in a World Where Intangibles Drive Value

by

Part 1: Why the Balance Sheet Is Falling Behind the Business Model 1. Introduction – The Silent Growth of Intangible Value Topics show 1. Introduction – The Silent Growth of Intangible Value 2. EV/EBITDA as a Symptom of Intangible Dominance 3. The Objective and Boundaries of IAS 38 4. Recognition Criteria – Where Judgment Begins … Read more

Estimation uncertainty

by

Use back button from the brower Estimation uncertainty: Uncertainty that arises whenever GHG emissions are quantified, due to uncertainty in data inputs and calculation methodologies used to quantify GHG emissions. Related Articles: Accounting policies IFRS vs US GAAP Financial Statement presentation How to best account for COVID-19 under IAS 10 What is initial public offering … Read more

DORA and the Boardroom – Why Digital Operational Resilience Has Become a Core Governance Responsibility

by

Part I – Why DORA is fundamentally a governance regulation Topics show Part I – Why DORA is fundamentally a governance regulation Introduction – when digital resilience crossed the boardroom threshold Why digital risk has become a governance risk DORA governance responsibilities digital operational resilience governance board responsibility under DORA DORA regulation explained ICT risk … Read more

Embedded Derivatives under IFRS 9: Why Everything Starts with the Host Contract

by

Embedded derivatives Topics show Embedded derivatives Embedded derivatives under IFRS 9: the logic as it stands today Step 1 – What problem IFRS 9 is actually solving Step 2 – The one fork in the road that determines everything Step 3 – From economic understanding to structured decision-making A few examples to explain it all … Read more

Explainability

by

Use back button from the brower Explainability (XAI) IntroExplainability addresses the tension between model complexity and accountability. 1. What is it?Explainability refers to the ability to understand how an AI system produces outcomes. 2. What problem does it claim to solve?It aims to make AI decisions transparent enough for oversight and challenge. 3. Where does … Read more

Embedded derivatives with financial asset host

by

Use back button from the brower The embedded derivative is not separated from the host contract. Instead the whole contrast in its entirety is accounted for as a single instrument in line with IFRS 9. Embedded derivatives are components of a hybrid contract (i.e. a contract that also includes a non- derivative host), that causes … Read more

Embedded derivative

by

An embedded derivative is a component of a hybrid (combined) instrument that also includes a non-derivative host contract-with the effect that some of the cash flows of the combined instrument vary in a way similar to a stand-alone derivative. An embedded derivative causes some or all of the cash flows that otherwise would be required … Read more

The business model and value creation – Why management commentary often explains outcomes but not economics

by

The business model as the missing economic narrative Topics show The business model as the missing economic narrative Why business model sections disappoint boards Business model ≠ organisational structure The economic logic boards actually need Value creation is not the same as revenue generation Why business models rarely change—until they do Business model as the … Read more