In-depth technical research
Comprehensive whitepapers on IFRS implementation, Basel capital adequacy, risk modeling, and quantitative finance—co-authored with Big 4 firms and leading universities.
Official Standards & Regulations
Download official regulatory standards, accounting frameworks, and implementation guidance documents directly from authoritative sources.
Basel Framework: International regulatory framework for banks
Complete Basel III/IV standards including minimum capital requirements, leverage ratio, liquidity coverage ratio (LCR), net stable funding ratio (NSFR), and disclosure requirements.
FATF AML & ATF Guidelines: Anti-money laundering and counter-terrorist financing
International standards for combating money laundering and terrorist financing including risk-based approach, customer due diligence, and reporting requirements for financial institutions.
GPPC Paper on IFRS 9 Implementation
Guidance from the Global Public Policy Committee on practical implementation issues for IFRS 9 Financial Instruments, including expected credit loss modeling and transition approaches.
IASB - IFRS 9 Standard: Financial Instruments
The complete IFRS 9 standard covering classification and measurement, impairment using expected credit losses, and hedge accounting requirements.
IASB - IFRS 16 Standard: Leases
Complete IFRS 16 standard establishing principles for recognition, measurement, presentation and disclosure of leases for both lessees and lessors.
IASB - IFRS 17 Standard: Insurance Contracts
Complete IFRS 17 standard providing comprehensive guidance on accounting for insurance contracts including measurement, recognition, and disclosure requirements.
Featured Research Whitepapers
Our most comprehensive and widely-cited technical research papers.
IFRS 9 Expected Credit Loss: A Comprehensive Implementation Guide for MENA Banks
Detailed methodology for implementing IFRS 9 ECL models including PD/LGD/EAD calibration, macroeconomic scenario design, Stage 2 SICR assessment, and GPPC alignment. Includes case studies from 12 GCC banks and validation frameworks.
Basel III Capital Adequacy: From Pillar 1 to Stress Testing
End-to-end guide to Basel III capital calculations covering credit, market, and operational risk RWA, capital buffers, leverage ratio, ICAAP/ILAAP frameworks, and stress testing methodologies aligned with BCBS standards.
IFRS 17 for Insurers: CSM Calculation, Risk Adjustment, and Transition Strategies
Comprehensive guide to IFRS 17 implementation covering contract boundary assessment, cohort tracking, CSM calculation mechanics, risk adjustment methodologies, VFA/PAA eligibility, and practical transition approaches for 2026 adoption.
IFRS 9 Expected Credit Loss: A Comprehensive Implementation Guide for MENA Banks
Detailed methodology for implementing IFRS 9 ECL models including PD/LGD/EAD calibration, macroeconomic scenario design, Stage 2 SICR assessment, and GPPC alignment. Includes case studies from 12 GCC banks and validation frameworks.
- •Point-in-time PD model development
- •LGD estimation for secured and unsecured portfolios
- •EAD modeling for committed and uncommitted facilities
- •Macroeconomic variable selection and scenario design
- •Stage 2 transfer criteria and thresholds
- •Forward-looking adjustments and overlays
Basel III Capital Adequacy: From Pillar 1 to Stress Testing
End-to-end guide to Basel III capital calculations covering credit, market, and operational risk RWA, capital buffers, leverage ratio, ICAAP/ILAAP frameworks, and stress testing methodologies aligned with BCBS standards.
- •Standardized approach for credit risk
- •Internal ratings-based (IRB) approaches
- •Market risk: Standardized vs. IMA
- •Operational risk: SMA implementation
- •Capital conservation and countercyclical buffers
- •ICAAP framework design
IFRS 17 for Insurers: CSM Calculation, Risk Adjustment, and Transition Strategies
Comprehensive guide to IFRS 17 implementation covering contract boundary assessment, cohort tracking, CSM calculation mechanics, risk adjustment methodologies, VFA/PAA eligibility, and practical transition approaches for 2026 adoption.
- •Contract boundary and level of aggregation
- •Building block approach (BBA) mechanics
- •Contractual service margin (CSM) calculation
- •Risk adjustment methodologies (VaR, CTE, CoV)
- •Premium allocation approach (PAA) eligibility
- •Variable fee approach (VFA) for participating contracts
IFRS 16 Lease Accounting: Automation and Control Framework
Practical guide to automating IFRS 16 compliance including lease identification, right-of-use asset calculation, incremental borrowing rate determination, modification accounting, and internal control design for audit readiness.
- •Lease vs. service contract classification
- •Initial measurement: ROU asset and lease liability
- •Incremental borrowing rate (IBR) determination
- •Short-term and low-value exemptions
- •Modification accounting
- •Subsequent measurement and remeasurement
Private Equity Valuation: Illiquidity Premiums and Fair Value Measurement
Quantitative framework for valuing illiquid investments including private equity, venture capital, and unlisted securities. Covers illiquidity discount estimation, comparables analysis, DCF methodologies, and Monte Carlo simulation for NAV confidence intervals.
- •Illiquidity premium estimation models
- •Guideline public company (GPC) method
- •Guideline transaction method (GTM)
- •Discounted cash flow (DCF) for PE/VC
- •Monte Carlo simulation for scenario analysis
- •NAV calculation and reporting
Islamic Finance and IFRS: Reconciliation Framework for Dual Reporting
Bridging AAOIFI and IFRS standards for Islamic financial institutions operating in dual-standard jurisdictions. Covers Murabaha, Ijarah, Musharaka accounting treatment, profit-sharing investment accounts, and Shariah audit requirements.
- •AAOIFI vs. IFRS: Key divergences
- •Murabaha revenue recognition
- •Ijarah (Islamic leasing) vs. IFRS 16
- •Profit-sharing investment accounts (PSIA)
- •Islamic sukuk accounting
- •Zakah calculation and disclosure
ESG Integration in Financial Risk Models: Climate Risk and Sustainability Metrics
Framework for integrating ESG and climate risk factors into credit risk models, capital adequacy assessments, and portfolio analytics. Includes data sourcing strategies, proxy metrics, scenario analysis, and regulatory alignment (ECB, NGFS).
- •Climate risk: Physical vs. Transition
- •ESG data sources and proxy metrics
- •Integrating ESG into PD/LGD models
- •Climate stress testing scenarios (NGFS)
- •Green asset framework and taxonomy
- •ESG disclosure requirements (TCFD, CSRD)
Model Risk Management: SR 11-7 and EBA Compliance Framework
Comprehensive guide to model risk management aligned with US Federal Reserve SR 11-7 and EBA Guidelines. Covers model development standards, independent validation, ongoing monitoring, governance, and remediation processes.
- •Model risk management framework
- •Model development documentation standards
- •Independent validation process
- •Conceptual soundness assessment
- •Backtesting and benchmarking
- •Ongoing monitoring and performance analysis
Stress Testing Best Practices: Scenario Design and Capital Planning
Practical guide to designing effective stress tests for banks and insurers including macroeconomic scenario calibration, idiosyncratic shocks, reverse stress testing, and integration with ICAAP/ORSA frameworks.
- •Stress testing regulatory landscape
- •Macroeconomic scenario design
- •Severity calibration: Baseline vs. Adverse
- •Idiosyncratic risk scenarios
- •Reverse stress testing
- •ICAAP/ORSA integration
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