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- January 27, 2026
- 8 views
Beta Explained—So Simply Anyone Can Get It
Beta is a key building block of the Capital Asset Pricing Model (CAPM); it measures how risky a stock
- January 26, 2026
- 10 views
Liquidity versus Appetite: Navigating Nigeria’s Bond Market Realities
Have you ever wondered why deal activity in Nigeria sometimes progresses more slowly than expected, sometimes fail, even when
- January 22, 2026
- 7 views
My Reflections on Jensen Huang’s Interview at Davos: Why AI Is Becoming an Industrial Platform
I closely followed the recent World Economic Forum in Davos, with particular attention to technology and geopolitics. One interview
- January 19, 2026
- 7 views
Valuing Strategic Minerals in the New Resource Scramble: Lessons from the Arctic
We have seen in recent news that Greenland has become a focal point for global debates about security, competition
- January 5, 2026
- 5 views
When One Assumption Changes Everything: Rethinking the Risk-Free Rate in Valuation
It is not uncommon to encounter a scenario where two valuations of the same business—prepared six months apart using
- September 10, 2024
- 3 views
IAS 29: Financial Reporting in Hyperinflationary Economies
Issued in 1989, IAS 29: Financial Reporting in Hyperinflationary Economies is one of the longest-standing standards released by the
- August 11, 2023
- 5 views
Unravelling the Essence of Risk Adjustment in IFRS 17
Navigating the intricacies of IFRS 17, a profound grasp of the ‘Risk Adjustment’ concept appears as an imperative endeavour,
- June 12, 2023
- 1 views
Breaking Down Data Silos: Overcoming the Paradox of Analytics
Introduction In the digital age, the world is witnessing an unprecedented explosion of data. With over 3 billion internet
- May 7, 2022
- 2 views
Tips and Tricks for Auditing a Financial Model
First, let us talk about what a financial model is and what does it mean to audit it. A
- December 18, 2021
- 3 views
Scope of IFRS 17: Insurance Contract.
IFRS 17 was issued by the IASB in May 2017 and effective from the period starting on or after
- September 28, 2021
- 4 views
My Response to the Implication of E-Naira on Accounting in Nigeria
On the 1st of October, the Central Bank of Nigeria (CBN) will be launching the digital currenty known as
- September 27, 2021
- 0 views
Trade Date and Settlement Date Accounting for Financial Instruments
Many people think that the day they buy financial instruments (whether equity shares, preference shares, bonds, debentures, commercial paper,
- September 15, 2021
- 2 views
Treatment of Fair Value Loss and Impairment Loss on a Financial Asset
Financial Assets (FA) are instruments (or securities) whose values are derived from a contractual right to receive cash or
- August 30, 2021
- 3 views
Accounting for Hybrid Financial Instruments in Line with the International Financial Reporting Standards (IFRS)
Before diving deep into the subject of discussion, let us first understand clearly what financial instrument is. A financial
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- August 25, 2021
- 1 views
Should we or should we not charge depreciation on Land?
This my short write-up is in response to the ongoing discussion on LinkedIn inspired by the Accounting Yard .
- August 19, 2021
- 3 views
Financial Analysis of Hornby Plc 2018 Financial Statements
1.0 Introduction In this review, we conducted the financial analysis and financial projection of Hornby Plc for the year
- August 19, 2021
- 1 views
Accounting for Cryptocurrency Under the International Financial Reporting Standards (IFRS).
Introduction Blockchain, Cryptocurrency, and Bitcoin had remained buzzwords for over a decade since they burst onto the world stage
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- August 19, 2021
- 3 views
Accounting for Circular Economy Business Model under the International Financial Reporting Standards (IFRS)
Introduction Many factors have contributed to the rapid growth of international trade over the last 30 years. Most notable
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- August 17, 2021
- 3 views
Sources of External Financial and Market Information for Finance Professionals
There is a popular cliché that “data is the new oil”; now, data is not just the new oil
- July 7, 2021
- 3 views
What do you understand by monetary and non-monetary assets?
When we talk about monetary and non-monetary assets, what are we saying? It is important to note that this
