Etude d'impact IFRS9 2016
lundi 22 mai 2017 EBAIn the context of the forthcoming implementation of IFRS 9 in
the European Union (EU), the European Banking Authority (EBA)
launched an impact assessment of the standard on a sample of
approximately 50 institutions across the European Economic Area
(EEA) in January 2016.1
This is own-initiative project from the EBA and is not linked to
the adoption process of the standard taking place at the
legislative level. The objectives of this exercise were to help the
EBA understand the estimated impact of IFRS 9 on regulatory own
funds and to support the EBA in assessing the interaction between
IFRS 9 and other prudential requirements and the way in which
institutions are preparing for the application of IFRS 9.
The EBA acknowledges that institutions are in the process of
developing the necessary processes, models and capabilities for the
implementation of IFRS 9. Therefore, institutions were invited to
provide information on a best-efforts basis.