IFRS 9 Impairment and Implementation 2016

Topics

• Secondary Impacts of IFRS 9: Reviewing the secondary impacts on other business areas of implementation of IFRS 9 requirements
• Interpretation Of The Standard: Interpreting the standards set and understanding principle based terms
• Provision Models: The practical implications of building provision models with flexible parameters for determining expected losses
• Data Processes: Adapting internal IT and data processes to accommodate the data requirements across IFRS 9
• Forward Looking Scenarios: Developing multiple forward looking scenarios and implementing a forward looking view of impairment to align with economic forecasts
• Disclosure Requirements: Tackling the disclosure requirements of IFRS 9
• Business Behaviour and Running of the Business: The effect of IFRS 9 on business behaviour and running of the business
• IFRS 9 and Basel III: Consistency of IFRS 9 requirements with Basel III
• Expected Credit Loss Model: A supervisory perspective of the IFRS 9 expected credit los

International Financial Reporting Standard (IFRS) 9 addresses the accounting for financial instruments and is promulgated by the International Accounting Standards Board (IASB).