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The IFRS 9 Impairment Model and its Interaction with the Basel Framework

The impending implementation of the IFRS 9 impairment standard offers unique challenges and opportunities in integrating the new allowance calculation process with existing capital calculation and reporting requirements under Basel III.

This white paper explores the growing interaction between risk management and accounting in relation to credit risk modelling approaches, capital ratios, and provisions calculations, as well as data management and governance in preparation for IFRS 9.