Company: Moody's Analytics
Category: Credit Risk
Published: 06 July 2016
With the release of IFRS 9 Financial Instruments, the International Accounting Standards Board set out new requirements for the accounting of financial assets, financial liabilities, and some other contracts to buy or sell non-financial assets.
For structured finance (“SF”) investors the provisions that affect the accounting for financial assets are most pertinent.
This white paper will set out the specific challenges that investors in structured finance face and guidelines for effective solutions to help address these challenges.