The Financial Stability Institute (FSI) of BIS published Executive Summaries on prudential treatment of problem assets and on IFRS 9 and expected credit loss (ECL) provisioning.
FSI launched a publication series called Executive Summaries for the general public in June 2017. These are concise and accessible notes covering the main financial regulatory and supervisory standards for banks and insurers. These Executive Summaries can be used as a quick reference to understand the relevant standards and frameworks in key areas. The Executive Summaries offer an overview of Basel III and related post-crisis reforms, including IRRBB's Pillar 2 standardized framework, revised market risk framework, total loss-absorbing capacity, assessment methodology for global systemically important insurers (G-SIIs), capital adequacy for G-SIIs, and systemic risk from insurance product features.
Keywords: International, Banking, Accounting, IFRS 9, ECL, NPLs, Executive Summaries, FSI
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