Forecasting under IFRS9 – Technical Challenges ahead
20. Juli 2016
IFRS9 is the new accounting standard from the IASB for credit losses on portfolios of loans that is expected to come into effect in January 2018 across at least 96 of 174 jurisdictions around the globe. Work in many banks and lenders is well progressed towards meeting the reporting deadline. I will not repeat the considerations required in the building of a new provision process here as that has been well covered in many places previously. What is less well understood is the impact of the new accounting standard on forward looking regulatory submissions including various forms of periodic stress tests and forecasting exercises.
In seinem Fachartikel beschäftigt sich der Autor Mark Somers mit der Frage:
"What are the challenges with forecasting IFRS9F?"