Published on Wednesday, December 20, 2017 | Updated on Wednesday, January 10, 2018

Transition to IFRS 9. Impact on forbearance practices: are there some risks?

Forbearance aims at relieving the financial burden to borrowers under temporary difficulties. Forbearance measures were widely applied during the crisis sometimes heterogeneously until the EBA harmonised definitions and the treatment of forbearance. In this watch, we discuss the implications of the new accounting regulation and review the latest trends in forbearance.

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