IFRS 9 Financial Instruments: Status of implementation

04 Jun 2018
Date submitted
04 Jun 2018
Resource type
Best practice
File type
pdf PDF file (708.71K)
At the beginning of 2017, banks have entered into the most critical phase of their IFRS 9 implementation projects.
We summarize the implementation status of ongoing IFRS 9 projects and shed light on how banks interpret and implement requirements in order to manage time constraints. For this purpose, we will focus on the strategic planning of IFRS 9 projects followed by a discussion on the decisions made in the separate IFRS 9 phases Classification & Measurement, Impairment and Hedge accounting.
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