EBA assesses post-implementation impact of IFRS 9

Perspectives

EBA assesses post-implementation impact of IFRS 9

The European Banking Authority (EBA) published, at the end of last year, an initial report on IFRS 9 post-implementation impact on EU banks.

The report presents the follow-ups of the implementation of IFRS 9 standard (use of indicators based on regulatory reporting, understanding of the modelling aspects employed by banks, qualitative implementation of IFRS 9 standard) and the expected work regarding the interaction with prudential requirements (transitional arrangements, interaction between accounting and regulatory provisions).

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