Etude d'impact IFRS9 2016

22/05/2017 | EBA

In the context of the forthcoming implementation of IFRS 9 in the European Union (EU), the European Banking Authority (EBA) launched an impact assessment of the standard on a sample of approximately 50 institutions across the European Economic Area (EEA) in January 2016.1
This is own-initiative project from the EBA and is not linked to the adoption process of the standard taking place at the legislative level. The objectives of this exercise were to help the EBA understand the estimated impact of IFRS 9 on regulatory own funds and to support the EBA in assessing the interaction between IFRS 9 and other prudential requirements and the way in which institutions are preparing for the application of IFRS 9.
The EBA acknowledges that institutions are in the process of developing the necessary processes, models and capabilities for the implementation of IFRS 9. Therefore, institutions were invited to provide information on a best-efforts basis.

In the context of the forthcoming implementation of IFRS 9 in the European Union (EU), the European Banking Authority (EBA) launched an impact assessment of the standard on a sample of approximately 50 institutions across the European Economic Area (EEA) in January 2016.1
This is own-initiative project from the EBA and is not linked to the adoption process of the standard taking place at the legislative level. The objectives of this exercise were to help the EBA understand the estimated impact of IFRS 9 on regulatory own funds and to support the EBA in assessing the interaction between IFRS 9 and other prudential requirements and the way in which institutions are preparing for the application of IFRS 9.
The EBA acknowledges that institutions are in the process of developing the necessary processes, models and capabilities for the implementation of IFRS 9. Therefore, institutions were invited to provide information on a best-efforts basis.

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