IFRS 17/9do not impact the fundamental economics of our business. They impact where, when and how specific items are recognized on the financial statements The adoption of IFRS 17/9 isexpected to ...

The financial reporting landscape has undergone constant change – and continues to evolve at pace. IFRS 9 – which specifies how firms should classify and measure financial assets, liabilities and ...

This chapter outlines the impairment framework and various approach for modelling expected credit loss (ECL), in order to meet the International Financial Reporting Standard 9 (IFRS 9) and US GAAP ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...

Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...