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IFRS 9: Impairment clarified

THE PANEL

  • Tom Clifford, director, risk advisory, Deloitte
  • Chris Innes-Wilson, IFRS 9 technical and reporting lead, Standard Chartered
  • John Routmeliotis, head of group credit risk model development, National Australia Bank
  • Jeroen Van Doorsselaere, director, global market management, finance and performance, Wolters Kluwer
  • Moderator: Aaron Woolner, Hong Kong bureau chief, Risk.net

An expert panel considers the following questions that surround International Financial Reporting Standard 9 (IFRS 9):

  • What is the current best practice in calculating lifetime expected loss?
  • Is there industry consensus on what economic data to incorporate into forward-looking information?
  • How does one fuse existing credit risk models with a range of possible economic outcomes?
  • Given the subjectivity of IFRS 9, how will investors understand and compare banks' statements of financial condition?

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