SunGard: Why IFRS 9 is A New Chance to Align

Under International Financial Reporting Standard 9 Financial Instruments (IFRS 9), a more forward-looking approach to credit loss is set to bring the accounting and risk management functions of banks closer together than ever before. But what does this new regulation mean for your risk management framework as a whole?
Perhaps the most important goal of IFRS 9 is to incorporate assumptions about the future, as well as past events and current conditions, into credit risk management. Using
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