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Articles
Insights, updates, and guides — on financial analysis, data, and what we're building.
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IFRS 16 Works. So Why Is the IASB Reopening Parts of It?
IFRS 16 is working as intended, but some recurring application costs remain higher than expected. We examine what the IASB’s new targeted improvement project means for finance teams.
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The financial reporting roadmap: what changed and what comes next
A current roadmap of IAS 28, IFRS 20, Risk Mitigation Accounting and ESRS-40a, including key deadlines, effective dates and next actions.
Analysis
The Nordic construction recovery is real. It arrived through infrastructure first.
Q2 2026 filings show that the Nordic construction recovery is advancing through infrastructure and public projects first, while residential demand remains uneven across Finland and Sweden.
Analysis
From AI demand to cash flow: what Nokia Q2 actually shows
Nokia’s Q2 shows how AI & Cloud demand moves from orders to revenue, margins and cash flow—and why each stage must be analysed separately.
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An Accounting Standard Is Not a Static PDF
Accounting standards evolve through issuance, endorsement, implementation and review. Effective reporting research must connect the requirement to its current lifecycle stage.
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IFRS 18 Reshapes the Income Statement: What Finance Teams Need to Know
A new mandatory income statement structure, management-defined performance measures, and real Nordic company examples — what IFRS 18 means for finance teams before 2027.
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How to use Clarifo MCP in Claude
How to use Clarifo MCP in Claude
Connect Clarifo's normalised Nordic and US financial statement data to Claude and query listed companies in natural language.
Announcement
Introducing Clarifo - The Data Layer for Nordic and US Equity Research