The four studies are (all links to the European Parliament website):

• The Significance of IFRS 9 for Financial Stability and Supervisory Rules. The paper examines the interaction of the IFRS 9 expected credit loss model with supervisory rules and discusses potential implications for financial stability. It concludes that combined with improved transparency, IFRS 9 might enhance financial stability.
• IFRS Endorsement Criteria in Relation to IFRS 9. The paper evaluates whether IFRS 9 meets the criteria 'true and fair view', 'qualitative aspects', and 'European public good'. It concludes that the standard cannot reasonably be rejected on grounds of these criteria.
• Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study. In a case study of a Greek government bond for the period 2009 to 2011 when Greece’s credit rating declined sharply, the study highlights the discretion that preparers have when estimating impairments. It concludes that IFRS 9 will lead to earlier impairments, however, these appear still delayed and low if compared to the fair value losses.
• Expected-Loss-Based Accounting for the Impairment of Financial Instruments: The FASB and IASB IFRS 9 Approaches. The paper outlines the work of the FASB and the IASB on the development of expected-loss methods for measuring the impairment of financial instruments arising from credit losses, and describes and compares key features of the different approaches developed by the two standard setters. It also provides information indicative of the possible effect of differences between the two approaches and summarises arguments for and against the main elements of the approaches proposed by the two standard setters.