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 challenges discussed were divided into the following four sessions:

• General issues for Financial Authorities in the Americas
• Asset valuation, data, and risk models
• Asset classification concerns
• Prudential concerns

This document highlights the most relevant points of the discussion, which are expected to be useful for the Regulatory and Supervisory Authorities in the region.