Beta Explained—So Simply Anyone Can Get It
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- January 27, 2026
Beta is a key building block of the Capital Asset Pricing Model (CAPM); it measures how risky a stock
Liquidity versus Appetite: Navigating Nigeria’s Bond Market Realities
- January 26, 2026
Have you ever wondered why deal activity in Nigeria sometimes progresses more slowly than expected, sometimes fail, even when
My Reflections on Jensen Huang’s Interview at Davos: Why AI Is Becoming an Industrial Platform
- January 22, 2026
I closely followed the recent World Economic Forum in Davos, with particular attention to technology and geopolitics. One interview
Valuing Strategic Minerals in the New Resource Scramble: Lessons from the Arctic
- January 19, 2026
We have seen in recent news that Greenland has become a focal point for global debates about security, competition
When One Assumption Changes Everything: Rethinking the Risk-Free Rate in Valuation
- January 5, 2026
It is not uncommon to encounter a scenario where two valuations of the same business—prepared six months apart using
IAS 29: Financial Reporting in Hyperinflationary Economies
- September 10, 2024
Issued in 1989, IAS 29: Financial Reporting in Hyperinflationary Economies is one of the longest-standing standards released by the
Unravelling the Essence of Risk Adjustment in IFRS 17
- August 11, 2023
Navigating the intricacies of IFRS 17, a profound grasp of the ‘Risk Adjustment’ concept appears as an imperative endeavour,
Breaking Down Data Silos: Overcoming the Paradox of Analytics
- June 12, 2023
Introduction In the digital age, the world is witnessing an unprecedented explosion of data. With over 3 billion internet
Tips and Tricks for Auditing a Financial Model
- May 7, 2022
First, let us talk about what a financial model is and what does it mean to audit it. A
Scope of IFRS 17: Insurance Contract.
- December 18, 2021
IFRS 17 was issued by the IASB in May 2017 and effective from the period starting on or after
My Response to the Implication of E-Naira on Accounting in Nigeria
- September 28, 2021
On the 1st of October, the Central Bank of Nigeria (CBN) will be launching the digital currenty known as
Trade Date and Settlement Date Accounting for Financial Instruments
- September 27, 2021
Many people think that the day they buy financial instruments (whether equity shares, preference shares, bonds, debentures, commercial paper,
Treatment of Fair Value Loss and Impairment Loss on a Financial Asset
- September 15, 2021
Financial Assets (FA) are instruments (or securities) whose values are derived from a contractual right to receive cash or
Accounting for Hybrid Financial Instruments in Line with the International Financial Reporting Standards (IFRS)
- August 30, 2021
Before diving deep into the subject of discussion, let us first understand clearly what financial instrument is. A financial
Should we or should we not charge depreciation on Land?
- August 25, 2021
This my short write-up is in response to the ongoing discussion on LinkedIn inspired by the Accounting Yard .
Financial Analysis of Hornby Plc 2018 Financial Statements
- August 19, 2021
1.0 Introduction In this review, we conducted the financial analysis and financial projection of Hornby Plc for the year
Accounting for Cryptocurrency Under the International Financial Reporting Standards (IFRS).
- August 19, 2021
Introduction Blockchain, Cryptocurrency, and Bitcoin had remained buzzwords for over a decade since they burst onto the world stage
Accounting for Circular Economy Business Model under the International Financial Reporting Standards (IFRS)
- August 19, 2021
Introduction Many factors have contributed to the rapid growth of international trade over the last 30 years. Most notable
Sources of External Financial and Market Information for Finance Professionals
- August 17, 2021
There is a popular cliché that “data is the new oil”; now, data is not just the new oil
What do you understand by monetary and non-monetary assets?
- July 7, 2021
When we talk about monetary and non-monetary assets, what are we saying? It is important to note that this
IASB Discussion Paper on Business Combination – Disclosure, Goodwill and Impairment
- June 24, 2021
There’s currently an IASB discussion paper on Business Combination – Disclosure, Goodwill and Impairment that was published in March
Yield to Maturity in European Countries Versus African Countries.
- June 7, 2021
The following are the YTM (Yield To Maturity or Risk Free Rate) on 10 years government bonds of some
The Concept of “Control” in Business Combination
- June 7, 2021
How is the term “control” defined in a business combination? There are two perspectives to the definition of control:
Invasion of the Indo-Atlantic Ocean by Lionfish; A real threat to the Ocean Ecosystem
- June 7, 2021
The invasion of the Atlantic and Caribbean Oceans by lionfish has been reported as a significant threat to the
Artificial Intelligence in Healthcare: Ethical Considerations for Information System Developers
- June 7, 2021
1 Introduction Artificial intelligence (AI) is one of the megatrends emerging from the broader digitisation of society and the
Accounting for Business Combination
- June 6, 2021
This episode is sequel to our previous discussion under the topic “Understanding Group Account” where we discussed extensively the
Understanding Group Account
- June 6, 2021
In this article we shall be discussing group account in the light of two important standards: IFRS 3 Business Combination and