Best practices for capturing novel risks in loan loss provisions according to IFRS 9
Initiative
Official name
IFRS 9 overlays and model improvements for novel risks - Identifying best practices for capturing novel risks in loan loss provisions
Type
Other
Level 3 / Other
Initiator
ECB
Submitted
Doc. code
-
Summary
Status
Status
Get a subscription to have access to the whole content.
Current version
Final version
Next step
Entry into force and application
Entry into force
Get a subscription to have access to the whole content.
Application date
Get a subscription to have access to the whole content.
Scope
Relevant for
Get a subscription to have access to the whole content.
Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
IFRS 9
(non-binding, INT)
Supervisory priorities and risk assessment for 2022-2024
(non-binding, EU)
Source: ECB, IFRS 9 overlays and model improvements for novel risks - Identifying best practices for capturing novel risks in loan loss provisions, 2024