White Paper

IFRS 9 Analytical and Reporting Solutions for Structured Finance

Company: Moody's Analytics

Moody's Analytics case study

Category: Credit Risk

Published: 06 July 2016

Format:

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Overview

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.

Categories related to Credit Risk