Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (English)

In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This...

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Author

Caruso,Ezio;

D'Hulster,Katia;

Kliatskova,Tatsiana;

Ortiz,Juan;
Document Date
2021/01/01
Document Type
Report
Report Number
157739
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2021/03/26
Disclosure Status
Disclosed
Doc Name
Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations
Keywords
Equitable Growth

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Citation

Caruso,Ezio; D'Hulster,Katia; Kliatskova,Tatsiana; Ortiz,Juan.

Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/700511616757978211

Accounting Provisioning Under the Expected Credit Loss Framework : IFRS 9 in Emerging Markets and Developing Economies - A Set of Policy Recommendations (English)

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