The Implications of IFRS 9

Geoff Wynne and Dyna Yates co-authored the article "The Implications of IFRS 9" for Trade Finance Magazine (an IJGlobal service).

In the article, Geoff and Dyna take a closer look at the International Financial Reporting Standards 9 (IFRS 9), which became effective on 1 January 2018 and provide standards on the treatment of assets and how credit risk mitigants (CRMs) can be used by financial institutions, insurers and others. Geoff and Dyna consider the impact of IFRS 9 on capital relief for assets from a legal perspective.

This article was published by Trade Finance Magazine in Summer 2019 and is reproduced with the kind permission of the publisher.