## Credit Risk Assessment and IFRS9 Practice for Bank Supervisors

## Source details

**Canonical URL:** [Credit Risk Assessment and IFRS9 Practice for Bank Supervisors](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ifrs9sa26-11)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2026/ifrs9sa26-11/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2026/ifrs9sa26-11/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2026/ifrs9sa26-11/bundle-manifest.json)

## Bibliographic details
- Session: SA 26.11
- Location: New Delhi, India
- Dates: March 9-13, 2026 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: Deadline passed

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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.

### Event logistics
- Session No.: SA 26.11
- Location: New Delhi, India
- Date: March 9-13, 2026 (1 week) New dates
- Delivery Method: In-person Training
- Primary Language: English
- Deadline status: Deadline passed

### Course description and scope
- 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 challenges faced by inspectors during on-site examination.
- Teaching methods include case studies, role-plays, and hands-on exercises.
- Participants are invited (and should be prepared) to share their own experiences and views on this topic.

### Course objectives and learning outcomes
Upon completion of this course, participants should be able to:
- 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.

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## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Taxation and Domestic Revenue Mobilization](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/tdrmce26-34)
- [Integrating Basel III Liquidity Standards with ILAAP A Framework for Effective Liquidity Risk Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/ce26-31)
- [Financial Programming and Policies (FPP)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fppce26-41)
- [Fiscal Policy Analysis (FPA)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/hq/2026/fpahq26-11)
- [Producer, Export, and Import Price Statistics](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2026/peijv26-36)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2026/ifrs9sa26-11_