All posts tagged "IFRS 9"
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799Big PictureBIS Paper Identifies Sources of Regulatory Fragmentation in Banking
The paper points to varying asset valuation practices, which impact measurements of banks' regulatory capital, along with Pillar 1 and Pillar 2 implementation differences.
February 10, 2020 -
429Capital RegulationSignificant Variation Among Banks in HKFRS 9 Reporting – Study
Only some banks have been able to fully address the HKFRS 9 financial disclosure requirements, according to a new study from Mazars Hong Kong.
November 26, 2019 -
1.2KCapital RegulationBCBS 239: The Rise of 2.5LoD at Singapore Banks
PwC’s Shierly Mondianti and Irene Liu explore the advantages and disadvantages of the operating models for executing independent validation post-BCBS 239 compliance.
November 18, 2019 -
1.6KFeatured ArticlesBeyond Data Governance: Developing a Data Culture in Asia’s FIs
To create a truly competitive advantage and achieve their commercial goals, Asia’s financial institutions need to integrate strong data culture into their data governance approaches.
October 17, 2019 -
752Asia-PacificAPAC Not Fully Meeting IFRS 9 Disclosure Objective: Moody’s
Significant variations in reporting practices in some cases do not meet the disclosure objective of IFRS 9, Moody's says, describing HSBC Hong Kong and Hang Seng Bank as best in class.
August 13, 2019 -
703InternationalISDA Chief Urges Accounting Bodies to Prioritise Benchmark Reform
ISDA chief Scott O’Malia says market participants need clarity from the IASB and FASB on the accounting implications of a switch from IBORs to RFRs.
June 12, 2019 -
1.1KCapital RegulationRBI Again Defers Banks’ Implementation of New Accounting Standards
The RBI has again deferred 'until further notice' the implementation of new accounting rules for banks, which could have forced banks to raise bad loan provisions by $16bn in H2, said Fitch.
March 25, 2019 -
1.3KCapital RegulationFSB Explores Effects of Regulatory Reform on SME Financing
The FSB is seeking feedback on observed trends and drivers in SME financing, and whether regulatory reforms such as Basel III have affected financing to SMEs.
February 28, 2019 -
2.8K1Asia-PacificRegulatory Reporting Pressure in APAC: A 2019 View
In the year ahead, banks will have to focus on seamless data integration and regtech adoption to cope with increasingly complex regulatory reporting requirements, says Wolters Kluwer’s Wouter Delbaere.
January 9, 2019 -
1.0KAsia-Pacific
IFRS 9 Does Not Materially Affect APAC Banks’ Fundamentals – Moody’s
Moody's says problem loan coverage has improved for many APAC banks, offsetting overall declines in CET1 ratios as a result of IFRS 9.
October 16, 2018
