IDEAS home Printed from https://ideas.repec.org/p/imf/imftnm/2026-004.html

IFRS 9 Implementation from the Perspective of Banking Supervisors

Author

Listed:
  • Rachid Awad
  • Mr. Luc Riedweg

Abstract

The paper explores the role of banking supervisors with respect to banks’ implementation of IFRS 9. It discusses: the benefits associated with IFRS 9 as well as the main challenges from banking soundness and risk management perspectives; the role that banking supervisors should play in achieving a robust implementation of IFRS 9; and steps that can be taken to implement IFRS 9 in a proportionate and sound manner while minimizing procyclicality. It argues that authorities should consider introducing a transition period to provide sufficient preparation time for banks and banking supervisors, with an appropriate sequencing of key tasks to be completed; IFRS 9 should be implemented in a proportionate and sound manner; and regulatory provisioning systems used as prudential backstop should be maintained until supervisors have gained sufficient experience with IFRS 9.

Suggested Citation

  • Rachid Awad & Mr. Luc Riedweg, 2026. "IFRS 9 Implementation from the Perspective of Banking Supervisors," IMF Technical Notes and Manuals 2026/004, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2026/004
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=573772
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imftnm:2026/004. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.