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Summary IFRS 9 Benchmarking Study 2017 (Large Corporates)


Daniela Thakkar (GCD)
Expected loss modelling under IFRS 9 / CECL
Backtesting / Validation of expected loss
Validation of credit risk models

US Banks preparing for CECL implementation can learn from banks that have already implemented IFRS 9. Similarly, IFRS 9 institutions implementing the rule this year should know that credit loss estimates of banks can vary significantly. Regulators and auditors will eventually focus on those differences and push for greater consistency.

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Report of the 2017 IFRS 9 Benchmarking study. Log in or register to get access