The aim of this paper is to analyze the effects that the adoption of the new accounting principle IFRS 9, which in January 2018 will replace IAS 39, will produce on the financial reporting of banks and on the credit risk management activity. The study starts from the observation that regulation of the banking sector is characterized by a misalignment of aims between standard setters and bank regulation. While for the standard setters the disclosure aims to provide its stakeholders with clear, truthful and correct information regarding the economic and financial situation of the company, the objective of the bank regulations is to protect the financial system by trying to reduce the frequency and the costs of banking crises . Such differences, coupled with the recent financial crisis, have generated a debate involving various institutions (EFRA). Basel Committee on Banking Supervision (BCBS) in response to which International Accounting Standards Board (IASB) has introduced the new standard IFRS 9 on impairment .
|Data di pubblicazione:||2017|
|Titolo:||On the effect of IFRS 9 on credit risk management: a general assessment in the banking industry|
|Autore/i:||Bruno, E; Iacoviello, G.; Lazzini, A.|
|Nome del convegno:||ItAIS 2016, XIII Conference of the Italian Chapter of AIS, ICT and innovation: a step forward to a global society|
|Luogo del convegno:||Verona|
|Data del convegno:||October 7th - 8th, 2016|
|Citazione:||On the effect of IFRS 9 on credit risk management: a general assessment in the banking industry / Bruno, E; Iacoviello, G.; Lazzini, A.. - (2017), pp. 151-171. ((Intervento presentato al convegno ItAIS 2016, XIII Conference of the Italian Chapter of AIS, ICT and innovation: a step forward to a global society tenutosi a Verona nel October 7th - 8th, 2016.|
|Tipologia||Relazione in Atti di Convegno|
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