Fernando Restoy, Raihan Zamil, 06 April 2018

The shift from incurred to expected loss provisioning under IFRS 9 is one of the most important changes in the history of financial reporting of banks, and materially alters the way banks value loans and calculate credit loss provisions. This column outlines the major changes and associated implementation challenges and identifies steps that market participants and supervisors can take to facilitate high-quality implementation of the accounting standard.  

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