Wolters Kluwer: IFRS 9: The road to 2018 compliance

That IFRS9 will have a multi department impact is, of course, a given. And regulators seems to be pushing for a “one model fits all” for both Basel as well as IFRS despite their differences. The base model should, however, at least be the same, it can be argued.

Financial institutions are, as a result, faced with an internal model requirement, expected lifetime analysis, stage assessments and practical expedients – all in accordance with IFRS9 and in line with what the BCBS noted within

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