IFRS9 Regulatory Watch
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IFRS9 Regulatory Watch

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This page provides an overview of the most essential regulatory documents related to IFRS9
Please give us a sign if you see any important new documents to be added.

2023/11

IFRS 9 IMPLEMENTATION BY EU INSTITUTIONS, 2023 MONITORING REPORT, November 2023 EBA/Rep/2023/36

2023 EBA IFRS9 monitoring report - Credo summary and advice

2023/06

Final Draft ITS on supervisory benchmarking for the 2024 exercise, EBA, 5 June 2023

2023/05

Post-implementation Review IFRS 9 Financial Instruments Impairment - Request for Information, IASB, May 2023

2023 RFI IFRS9 impairments - Credo comment letter

2022/12

Post-implementation Review IFRS 9 Financial Instruments - Classification and Measurement - Project Report and Feedback Statement, IASB, December 2022

2021/11

IFRS9 IMPLEMENTATION BY EU INSTITUTIONS, MONITORING REPORT, EBA/Rep/2021/35, 24 November 2021

2021 EBA IFRS9 monitoring report - Credo summary and advice

2019/07

Roadmap for IFRS 9 deliverables, EBA, 23 July 2019

2016/07

IFRS 9 Forward-looking information and multiple scenarios, IFRS Impairment Transition Group (ITG), July 2016

2016/06

The implementation of IFRS 9 impairment requirements by banks: considerations for those charged with governance of systemically important banks, Global Public Policy Committee of representatives of the six largest accounting networks, July 17, 2016

2015/12

Guidance on credit risk and accounting for expected credit losses, BIS, December 2015

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