Training Catalog Session Details

Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do so.

To have minimum 5 years' experience in banking supervision.

This course explains various aspects of, and issues related to asset classification and provisioning, both from the prudential regulatory perspective and the perspective of accounting/IFRS. It also explores the role of the supervisor in reconciling differences between the two perspectives. In addition to covering loan loss provisioning principles and the requirements of the Basel Committee on Banking Supervision (BCBS), the course discusses IFRS 9's expected credit loss (ECL) recognition principles and related IFRS requirements. The course also tackles IFRS 9 implementation issues, including those related to challenges faced by inspectors during on-site examination. Case studies, role-plays, and hands-on exercises are provided to enhance the effectiveness of the course. Participants are invited (and should be prepared) to share their own experiences and views on this topic.