IFRS 9 IMPLEMENTATION AGENDA
IFRS 9 IMPLEMENTATION AGENDA Dr Jan Hoesada, OJK Audit Board . FOREWORD IFRS Board consider that ECL that based on current credit condition plus estimated probable condition in the future will reflects fairvalue accounting in a more accurate manner, that probably will create higher volatility of loan loss provisioning, complicate financial planning and hit bank’s common equity tier 1. We are now having around 500 days to be ready in […]