by Dr. Jimmie Lenz | Jan 22, 2019 | Private Capital Forecasting
A significant consideration in several aspects of Private Equity and Private Debt has been attributed to the liquidity (or lack thereof) of these investments. The liquidity factor has been cited as a basic investment decision, influencing complex pricing, return of...
by Tan Cheng See | Nov 19, 2018 | Regulations
Time is ticking for the 450 insurers around the world to comply with the International Financial Reporting Standard 17 (IFRS 17) by January 1, 2021 for companies with their financial year starting on January 1. Insurers are at different stages of preparation, ranging...
by Dr. Jimmie Lenz | Jun 27, 2018 | CECL
The ramifications of CECL on Financial Institutions has in large part focused on Banks, but as we addressed in a recent paper, “Current Expected Credit Loss: Why the Expectations Are Different,” this new accounting treatment extends to a much larger universe. An...
by Philip Lawton | Aug 4, 2017 | Regulations
Under IFRS 9, Financial Instruments, banks will have to estimate the present value of expected credit losses in a way that reflects not only past events but also current and prospective economic conditions. Clearly, complying with the 160-page standard will require...
