IFRS 9 Solutions for Structured Finance: SPPI, Staging, and Impairment
Listen to Domitille de Coincy and Dimitri Kaltsas of Moody’s Analytics as they discuss the IFRS 9 methodology for structured finance, the SPPI test for structured finance securities, including criteria, interpretations, and credit risk comparisons, and staging and impairment calculations for structured finance securities.
Also discussed:
- The SPPI test for structured finance securities, including criteria, interpretations, and credit risk comparisons
- Staging and impairment calculations for structured finance securities
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