IFRS 9 latest publications

April 9, 2018

Financial Regulation Outlook. Second quarter 2018

US treasury’s review of the Orderly Liquidation Authority. IFRS 9: Supervisory practices, behavioural impacts and regulatory interactions. Brexit negotiations. European low-risk asset for the euro zone. Sustainability: the New Normal in Finance. EU proposal for Covered Bonds: a challenge for the Spanish market. Main regulat…

December 20, 2017

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…

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 i…