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The impact of IFRS 9 on earnings volatility and uncertainty in the supply and demand for regulatory capital


  • Sidhartha Dash, research director, Chartis
  • Burcu Guner, senior director – sales manager, Moody’s Analytics
  • Som-Iok Leung, executive director, International Association of Credit Portfolio Managers
  • Amnon Levy, head of portfolio and balance sheet research and modelling services, Moody’s Analytics
  • Moderator: Joel Clark, consulting editor, Risk.net

IFRS 9 materially impacts provisions and, as a result, earnings and capital buffers. In this webinar, a panel of experts discuss the strategic impacts of IFRS 9 and approaches that allow for better management of the interplay between supply and demand dynamics for regulatory capital, combining an economic framework with regulatory capital and new loss recognition rules.

Key discussion points

  • How will IFRS 9 impact loss allowance, and what are the implications for earnings volatility and capital dynamics?
  • How will correlation, concentration and diversification effects on earnings interplay with the new accounting rules?
  • What are some of the unintended consequences of IFRS 9?
  • How do strategic investment decisions change with the new accounting rules?



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