IFRS 9 to drive regulatory capital volatility, experts warn

Banking Book Risk Summit: Expected credit loss accounting will be subjective and confusing

market volatility

Attempts to soften the regulatory capital impact of a new accounting framework will do little to address ongoing capital volatility and confusion caused by the use of expected credit loss models, capital management experts have warned at the first annual Banking Book Risk Summit.

"Fundamentally, it is a huge and poorly understood change in banks' financial accounting. For a big chunk of assets on the balance sheet it is going to be hard for the market to understand the numbers, as the modelling

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact info@risk.net or view our subscription options here: http://subscriptions.risk.net/subscribe

You are currently unable to copy this content. Please contact info@risk.net to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to Risk.net? View our subscription options

If you already have an account, please sign in here.


Want to know what’s included in our free membership? Click here

This address will be used to create your account

You need to sign in to use this feature. If you don’t have a Risk.net account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here