The EBA publishes monitoring report on IFRS 9 Implementation by EU Institutions
The European Banking Authority (EBA) has published a second monitoring report on IFRS 9 implementation by EU institutions. The first report was published in November 2021.
The current report focusses on high default portfolios. The report notes that most of the findings already raised in the previous exercise are still relevant and that institutions need to address most of the practices already flagged as not fully in line with the EBA’s expectations on IFRS 9 implementation in a timely manner.
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Source BDO Global
ЗАВАНТАЖИТИ IFRS 9 2023 Monitoring Report (bdo.ua)