Banco Central do Brasil’s (BACEN/BCB) adaptation of the International Accounting Standards Board’s (IASB) International Financial Reporting Standards (IFRS 9) is set to go live in January 2025.

Commercial lenders have been required to adjust impairment models to account for CBILS whilst also continuing to satisfy the standard IFRS 9 requirement to incorporate forward-looking information in ...

As we navigate 2026, the global banking sector has largely moved past the "implementation" phase of IFRS 9 and entered the "refinement" phase.

Starling Bank has partnered with Jaywing to provide support developing an IFRS 9 modelling framework for the calculation of IFRS 9 Expected Credit Losses on the Coronavirus Business Interruption Loan ...

The financial world rarely changes overnight. Yet there are moments when a single regulatory shift forces bankers, investors, and accountants to rethink the foundations of their work. When IFRS 9 came ...