Understanding Disclosures under IFRS 9

Understanding Disclosures under IFRS 9

Chris Innes-Wilson and Brendan van der Hoek release their slides which accompanied their presentation at the IFRS 9 Impairment & Implementation Summit 1-2 March 2017. In the presentation slides, Chris and Brendan discuss:

  • Overview of the key IFRS 7 disclosures
    • Impairment: Expected Credit Losses (ECL)
    • Transition
    • Hedge accounting
  • Best practice
    • Recommendations by regulators: EDTF / Others
    • Emerging issues: UK
    • Early adopters
    • 2016 disclosures
    • What are investors / users looking for?
  • Broader reporting implications
  • Practical considerations/issues


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