Two in one go: Improving your earnings management while covering IFRS 9 credit risk exposure requirements

01.04.2018 - 31.05.2018

The application of IFRS 9 "Financial Instruments" calls for complex and challenging regulations on the measurement of financial instruments for risk provisioning to be implemented. In addition to ensuring timely compliance with IFRS 9 in the context of annual and period-end closing (so-called "IFRS 9 Day-One-Readiness"), the new standard also affects elements of overall bank management (so-called "IFRS 9 Day-Two-Readiness") to a greater degree.

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