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IFRS 9: Pro-cyclicality of provisions. Spanish banks as an illustration

Published on Wednesday, October 18, 2017

IFRS 9: Pro-cyclicality of provisions. Spanish banks as an illustration

IFRS 9 incorporates a forward looking assessment by moving from an incurred credit loss approach to an expected credit loss approach for the measurement of impairment allowances with the aim of recognising credit losses earlier in the cycle. This paper discusses the implications of this new approach for regulatory capital including its procyclicality for Spanish banks.

Associated documents for downloading

  • Report (PDF) 2017-10-IFRS-9-Pro-cyclicality-of-provisions-in-Spanish-banks English October 18, 2017

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