Basel Committee outlines plans for ‘fundamental change’ of IFRS 9


The Basel Committee on Banking Supervision has set out plans for how it will handle the transition to expected credit losses (ECL) in new accounting standards, which it says could add to the volatility of regulatory capital.

Just as it puts the finishing touches to Basel III, due to be completed by the end of this year, the introduction of International Financial Reporting Standards (IFRS) 9 may upset the calculation of capital requirements. The new accounting standards are due to bind in

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