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September 2014 » Measurement of Loans and Origination...
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Ashwini Kamat, CA, CQA, PMP
In the wake of the 2008 financial crisis, FASB and the IASB have undertaken efforts to improve the accounting and reporting of financial instruments. In July 2014, the IASB issued IFRS 9, Financial Instruments, that will become effective January 1, 2018; however, because convergence with U.S. GAAP has been incomplete, differences still exist in the measurement of financial instruments—especially in loan accounting. Consequently, financial institutions with global operations must meet the multiple compliance and reporting requirements that prevail in those jurisdictions and often must design their IT systems to address these variations.
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