Provisioning Practices and IFRS 9 Implementation Challenges in the Americas

In July 2019, the Technical Discussion Meeting on Provisioning Practices and IFRS 9 Implementation Challenges in the Americas was held among experts from ASBA Member Institutions. The issues discussed were divided into the following four sessions:

1. General issues for the Americas’ Financial Authorities
2. Asset valuation, data, and risk modelling concerns
3. Asset classification concerns
4. Prudential concerns

This document presents the most relevant topics drawn from the discussion held by experts from ASBA Member institutions, which are expected to be helpful for other Supervision and Regulation Authorities in the region. (Text in Spanish)