IFRS 9
IFRS 9: An estimable challenge
Sponsored webinar: SAS and AxiomSL
IFRS 9 packs bigger punch than Basel changes, say bankers
Capital hit from new loan loss accounting rules to rival incoming Basel regulations
IFRS 9: Impairment clarified
Sponsored webinar: Wolters Kluwer
Accounting – a quant's job?
Quants have a new interest - developing accounting frameworks
Loan classification under IFRS 9
Vivien Brunel proposes a method to classify non-defaulted loans in accordance with IFRS 9
IFRS 9 loss rules distracting banks from models and data
Banks neglecting necessary work on data and model governance, warn tech vendors
Banks struggle to crack 'very complex nut' of IFRS 9
Move to expected loss impairment regime brings major challenges, say banks and accountants
US derivatives users cheer hedge accounting rejig
Rule change ends years of uncertainty and piecemeal reform
Banks seek capital pill for accounting headache
IFRS 9 loan loss provisions should be offset by reduction in capital, banks argue
KVA pushes accounting standards to the limit
Radical changes needed if banks are to account for cost of capital
Accounting puts brake on move to daily settled swaps
New margin approach threatens hedge accounting status, could hurt effectiveness
DVA shift a net positive for structured notes
Most structured note businesses likely to welcome accounting change
Accounting change threatens structured note DVA hedges
Move could force unwinds, but an IFRS exemption may prove a saviour
Banks struggling with IFRS 9 impairment rules
Firms seek clarity on use of probabilistic scenarios ahead of January 2018 deadline
IFRS 9: Managing the transition to the new loss modelling
Sponsored webinar: Wolters Kluwer
PRA reviewing need for new accounting at UK banks – Carney
Bank accounting has improved in past two years, BoE governor tells hearing