Introduction to Credit Guarantees Over the years, risk-sharing mechanisms such as insurance, guarantee schemes, contractual agreements, and financial derivatives have distributed potential losses among parties, … Read More
Introduction: Entering the Channel – A More Constrained but Clearer Course Kenya’s economic outlook for 2026 reflects a transition from stabilisation to cautious consolidation, as … Read More
Introduction Kenya’s credit market has undergone a remarkable transformation over the past decade, shaped by policy shifts that sought to balance the affordability of credit … Read More
Pensions provide financial security in retirement, funded by contributions from the working population. By the end of the 2024 financial year, global pension assets reached … Read More
Background Sustainable finance, which denotes the incorporation of environmental, social and governance (ESG) factors into investment decision-making, is increasingly central to fostering sustainable economic initiatives … Read More
Introduction In March 2004, the International Accounting Standards Board (IASB) introduced the International Financial Reporting Standard (IFRS) 4 – Insurance Contracts, as an interim standard, … Read More
Introduction Kenya’s economic trajectory in 2025 is set against a backdrop of both resilience and uncertainty. While gross domestic product (GDP) growth remains robust, supported … Read More
Background International Public Sector Accounting Standards (IPSAS) serve as authoritative principles governing the accounting and reporting of economic transactions and events in the general-purpose financial … Read More
Introduction The Republic of Kenya has consistently grappled with budget deficits, driven by government revenues falling short of expectations and expenditures exceeding projections, due to … Read More
Background Kenya’s population growth, which is estimated to reach 52.4 million by the end of 2024, has contributed to a shortage of housing units in … Read More
