From January 2025, regulated financial entities face a stronger evidence chain around ICT risk, incidents, resilience testing, third parties, and critical services that can reach treasury and payment technology.
The final rule makes fund structure, liquidity fees, reporting, settlement, concentration, policy limits, and current disclosures more material than a yield comparison.
IFRS 9 and ASC 815 require different reporting frameworks, while treasury technology must preserve exposure, designation, method, assessment, valuation, journals, disclosures, and review without making the accounting judgment.