## IFRS 9 - A Supervisory Perspective

## Source details

**Canonical URL:** [IFRS 9 - A Supervisory Perspective](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/ifrs9sa24-49)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2024/ifrs9sa24-49/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2024/ifrs9sa24-49/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2024/ifrs9sa24-49/bundle-manifest.json)

## Bibliographic details
- Session: SA 24.49
- Location: Kathmandu, Nepal
- Dates: September 23-27, 2024 (1 week)
- Delivery method: In-person Training
- Primary language: English

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### Target audience and qualifications
- Target audience: Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do so.
- Qualifications: To have minimum 5 years' experience in banking supervision.

### Invitation and logistics
- Session No.: SA 24.49
- Location: Kathmandu, Nepal
- Date: September 23-27, 2024 (1 week)
- Delivery Method: In-person Training
- Primary Language: English

### Course description — scope and themes
- Explains various aspects of, and issues related to asset classification and provisioning, from both the prudential regulatory perspective and the perspective of accounting/IFRS.
- Explores the role of the supervisor in reconciling differences between the regulatory and accounting perspectives.
- Covers loan loss provisioning principles and the requirements of the Basel Committee on Banking Supervision (BCBS).
- Discusses IFRS 9's expected credit loss (ECL) recognition principles and related IFRS requirements.
- Tackles IFRS 9 implementation issues, including those related to challenges faced by inspectors during on-site examination.
- Case studies, role-plays, and hands-on exercises are provided to enhance the effectiveness of the course.
- Participants are invited (and should be prepared) to share their own experiences and views on this topic.

### Course objectives — participant outcomes
- Understand the IFRS and principles and rules related to credit loss recognition and disclosures and the difference between the accounting and regulatory approaches.
- Meet supervisory challenges in helping banks to implement IFRS 9's ECL requirements as well as balancing the accounting and regulatory requirements in asset classification and provisioning.
- Recognize major international developments (e.g., BCBS decisions) that affect the application of IFRS 9 and understand their implications.
- Examine, interrogate and challenge credit risk model design, model management, and model validation used for ECL assessment.

### Teaching methods and participant engagement
- Learning methods: Case studies, role-plays, and hands-on exercises.
- Participant contribution: Participants should be prepared to share their own experiences and views.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Core Elements of Banking Supervision (CBS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2027/cbsat27-10)
- [Advanced Government Finance Statistics (GFS-A)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/gfs-ace26-45)
- [Fiscal Sustainability (FS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fsce26-38)
- [Safeguards Assessments of Central Banks (SAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/at/2026/sacat26-30)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2024/ifrs9sa24-49_