All posts tagged "IFRS 9"
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908Capital / LiquidityBCBS Issues Guidance on Treatment of Loans Under Relief
IFRS 9 should be applied flexibly rather than mechanistically when estimating ECL, and payment moratorium periods can be excluded from the counting of days past due.
April 6, 2020 -
2.8KCapital / LiquidityCovid-19 Puts Financial Regulation Under Stress
Business continuity plans, social distancing measures, economic stimulus and liquidity constraints are hindering banks’ abilities to stay consistent with regulators' expectations, says Peter Guy.
March 30, 2020 -
1.4KBig 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 -
785Capital / LiquiditySignificant 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 -
3.4KCapital / LiquidityBCBS 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 -
2.2KFeatured 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 -
1.0KAsia-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 -
959InternationalISDA 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 -
2.1KCapital / LiquidityRBI 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 -
3.8KCapital / LiquidityFSB 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
