IFRS Foundation issues “Debrief” on IFRS 9

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19 Feb, 2016

The IFRS Foundation has issued a new Debrief series video, “From incurred to expected — two years to go.” The video features IASB Board member Sue Lloyd as she discusses aspects of IFRS 9, which is set to be effective on 1 January 2018.

Topics discussed in the video include:

  • Background information during IFRS 9 developed.
  • Effects IFRS 9 will have on the accounting for loan losses.
  • Information on work done since IFRS 9 was completed in 2014.
  • Implementation considerations for companies.
  • IFRS 9’s interaction with prudential regulations.
  • Connection between the work on EDTF and IFRS 9.
  • Next steps

For more information, see the Debrief video on the IASB’s website.

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