Whitepapers

01
Mar

IFRS 9 – Dealing with “Credit Impaired” Assets (IFRS 9 Category 3)

Introduction and the Need for an IRB (Internal Ratings Based) Approach In simple terms, IFRS9 requires institutions to account for expected credit losses on an ongoing basis in a manner consistent with the fundamental principles of accounting. By contrast, Basel regulations are intended to ensure financial institutions have sufficient aggregate...
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