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HomeSSM thematic review on IFRS 9
Assessment of institutions’ preparedness for the implementation of IFRS 9
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An important lesson learnt from the financial crisis is that incurred loss models used in bank accounting standards often resulted in provisions that were considered “too little, too late”. This led the G20 leaders to recommend that accounting standard-setters consider modifying provisioning standards to incorporate forward-looking information in the estimation of credit losses. To address this, the new accounting standard for financial instruments (IFRS 9) was designed to ensure more adequate and timely recognition of provisions. IFRS 9 also introduces new classification and measurement requirements, according to which financial assets are classified on the basis of the business model within which they are held and their contractual cash flow characteristics. The standard becomes effective on 1 January 2018 and will replace the current accounting standard, IAS 39.
- Paskelbta:
- Institucija (-os) autorė (-s): European Central Bank
- Temos: Bankai, draudimas
- Tema: apskaita , bankų priežiūra , finansų kontrolė , kredito įstaiga , standartizuotosios apskaitos sistema
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| ISSN | ISBN 978-92-899-3079-6 | DOI 10.2866/648034 | Katalogo numeris QB-05-17-040-EN-N |
- Released on EU publications website:
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