IFRS 9
Basel set to decide on capital relief for accounting changes
Phase-in to IFRS 9 and Cecl needed to avert "a dramatic overnight drop in regulatory capital", say auditors
IASB revives IFRS 9 project to recognise portfolio hedging
Banking book behavioural complexity could still stymie attempts to facilitate macro hedging
Risk technology rankings 2016: no bank is an island
Murex, FIS and Calypso take the top spots in this year’s rankings, as banks’ technology needs inspire more collaborative approaches
IFRS 9 poses credit risk model dilemma for Asian banks
New accounting standard requires tough data upgrade, but capital incentives are weakening
UK banks under pressure to use IFRS 9 in stress test
Banks unable to calculate impairments under extreme scenarios must answer to regulator
IFRS 9 to drive regulatory capital volatility, experts warn
Banking Book Risk Summit: Expected credit loss accounting will be subjective and confusing
The impact of IFRS 9 on earnings volatility and uncertainty in the supply and demand for regulatory capital
Sponsored webinar: Moody's Analytics
Multiple NPL models better than single models, research finds
Combinations of models produce better NPL estimates in study of Greek crisis
IFRS 9 expected to boost options with corporates
New rules limit options volatility in P&L; some hedgers already taking advantage, banks claim
A prudent loss given default estimation for mortgages
The author of this paper proposes a prudent methodology to correct for potential biases in LGD estimations due to historical price appreciations, appraisal biases and wear-and-tear or potential damage to the house.
EBA: small banks will be worst hit by IFRS 9
Standard approach banks disadvantaged by higher capital impact and implementation burden
Time is tight: Implementing the IFRS 9 three-stage approach
Sponsored interview: Oracle
Risk Chartis Market Report: IFRS 9
Sponsored by Oracle, Moody's Analytics and AxiomSL
Data challenges in IFRS 9
Sponsored webinar: Oracle
Under construction: Renovations for CECL begin
Sponsored content: SAS
IFRS 9: Your questions answered
Sponsored webinar: Oracle
New accounting rules expected to hit US banks hardest
FASB’s Cecl rule could mean loss provisions for loans are three times higher compared with IFRS 9
Mind the Gaap: US banks brace for $50–100bn capital hit
New loan loss accounting regime could shrink US banks' Common Equity Tier 1 ratios by 25–50bp
Credit veteran rewrites the alphabet of risk modelling
Scott Aguais helps banks go from point-in-time to through-the-cycle, and back again
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