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Hedging arrangements under IFRS 9 – a Natural Resources perspective
1min read
We look at the different hedge accounting models and criteria for Natural Resources companies, and provide examples of typical scenarios. Hedge accounting under IFRS 9 Financial Instruments provides a comprehensive framework for managing financial risks that arise from fluctuations in interest rates, foreign exchange rates, commodity prices, and other market variables. The aim of hedge…
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Changes to the safeguarding regime for payments and e-money firms: Strengthening elements of safeguarding practices – segregation of relevant funds
1min read
Understand how the FCA’s consultation paper impacts safeguarding for payments and e-money firms regarding relevant fund segregation. This article is #6 in our series.
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CapitalQuarter – Spring 2025
1min read
Read our latest edition of CapitalQuarter featuring articles and industry updates for listed businesses and their advisors.
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Audit thresholds have changed: what you need to know
1min read
Find out about the audit threshold changes 2025 and ensure your business is prepared for new legislation and requirements.
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A focus on dual listing
1min read
Explore the benefits of dual listing for businesses, gaining global investment access while enhancing visibility and capital.
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IFRS 18: be ready for the changes
1min read
Explore the IFRS 18 financial statement changes aimed at enhancing transparency and clarity for financial reporting stakeholders.
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Pillar Two: what should listed groups look out for in 2025?
1min read
For many in-scope groups, the first financial year affected by Pillar Two will be audited in 2025. So how should they prepare from a tax compliance and financial reporting perspective?
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Navigating the requirements of the EU Corporate Sustainability Reporting Directive (CSRD)
1min read
Find out if CSRD applies to your company. If so, we provide an in-depth guide to help you navigate the complexities of implementing the requirements.
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ECL in the Natural Resources sector: what does IFRS 9 say?
1min read
Explore how IFRS 9 applies to the Natural Resources sector, with practical examples of expected credit loss (ECL) models including PD, loss rate, and simplified approaches tailored for mining, oil, and gas companies.
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Ain’t no Good Witch Glinda gonna fix this tornado
1min read
Joseph Archer, shares his views on the disruption felt by the international capital markets and global business community since President Trump took office for the second time.
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PKF Littlejohn further expands Financial Services team with new Partner appointment
1min read
Garin McFarlane joins PKF Littlejohn as Partner, following nearly two decades at Big Four firms in London and Cape Town. Most recently an Audit Director in the Insurance Audit practice at a Big Four firm, Garin brings with him a wealth of industry experience and knowledge, having worked extensively with insurance carriers and Lloyd’s syndicates…
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Investment firms holding client money and custody assets: Practical considerations for your firm preparing for your CASS audit.
1min read
Prepare your investment firm for CASS audit with expert tips to ensure compliance and a smooth audit process.
