Courses
IFRS 9: A Supervisory Perspective (IFRS 9)
June 16th to 19th, 2025
This regional course, presented by the IMF Middle East Center for Economics and Finance (CEF) and the IMF – Middle East Regional Technical Assistance Center (METAC), aims to build capacity of banking supervisors in establishing minimum supervisory expectations and guiding banks in creating and maintaining robust and comprehensive frameworks for estimating adequate expected credit losses on financial instruments, and establishing internal supervisory examination processes to evaluate the adequacy of those frameworks. In so doing, the course will cover various aspects of IFRS 9 and its expected credit loss (ECL) approach to estimating credit loss provisions, notably the classification and staging of financial instruments, key and common definitions, ECL model development, management, and supervisory assessment, and regulatory and accounting provision approaches.
