IFRS Foundation issues “Debrief” on IFRS 9
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.