This chapter discusses how to address the specific challenges IFRS 9 poses for retail and wholesale portfolios, focusing on incorporating forward-looking information into impairment models, ...

The International Accounting Standards Board has proposed new standards for measuring the impairment of financial instruments and assets using amortized cost, taking a different tack than the U.S.

IFRS 9 will present the opportunity for organisations to greater align their risk and accounting functions. Bloomberg examines how ensuring effective communication and collaboration will be key to ...

Effective January 1, 2018, Asian economies that follow International Financial Reporting Standards (IFRS) will implement IFRS 9: Financial Instruments. Promulgated by the International Accounting ...

The Financial Accounting Standards Board said it is taking a different approach than the International Accounting Standards Board in the impairment of financial instruments after a joint meeting ...

Given the movement toward acceptance of IFRS in the U.S., a discussion about other-than-temporary impairment on securities would not be complete without a discussion of the IFRS requirements. IFRS ...

The International Financial Reporting Standard 9 — Financial instruments (IFRS 9) replaces most of the guidance in International Accounting Standard 39 (IAS 39). This includes a new impairment model ...

This is an opportune time to contribute to the revisions that are being proposed to the IFRS for SMEs Standard. The Small and Medium-sized Entity (SME) accounting standard is undergoing a review and ...

This article is by Eva De Leon, Product Manager for Hedge Accounting Solutions at Bloomberg L.P. It appeared first on TMI. For years, accounting and risk management have not always been fully in sync.