IFRS 9 Financial Instruments: Status of implementation

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22 March 2017

At the beginning of 2017, banks have entered into the most critical phase of their IFRS 9 implementation projects.
We summarize the implementation status of ongoing IFRS 9 projects and shed light on how banks interpret and implement requirements in order to manage time constraints. For this purpose, we will focus on the strategic planning of IFRS 9 projects followed by a discussion on the decisions made in the separate IFRS 9 phases Classification & Measurement, Impairment and Hedge accounting.



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