The application of IFRS 9 has generated significant changes in banks’ accounting policies. Automatic transition of credits to NPE and the expected loss evaluation model reduced Incomes and Net Capitals. The need for a revision of Financial Instruments Accounting Standards emerged from the financial crises. The product of this revision, IFRS 9, addresses some weaknesses of previous rules, but seems to subordinate investors’interests to Regulators’ issues. The risk is that an excess of negative impact on EPS of banking enterprises can weaken the attraction of new capital in the industry that even Regulators seem to desire. This paper discusses the application of IFRS 9 to NPEs and proposes some hypoteses of amendments to the standard.

L'applicazione di IFRS 9 ai crediti deteriorati: uno standard per gli investitori o uno standard per la vigilanza?

FIUME
2020

Abstract

The application of IFRS 9 has generated significant changes in banks’ accounting policies. Automatic transition of credits to NPE and the expected loss evaluation model reduced Incomes and Net Capitals. The need for a revision of Financial Instruments Accounting Standards emerged from the financial crises. The product of this revision, IFRS 9, addresses some weaknesses of previous rules, but seems to subordinate investors’interests to Regulators’ issues. The risk is that an excess of negative impact on EPS of banking enterprises can weaken the attraction of new capital in the industry that even Regulators seem to desire. This paper discusses the application of IFRS 9 to NPEs and proposes some hypoteses of amendments to the standard.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11367/85873
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