- Global banking IFRS 9 impairment survey1.21 MB
The first Deloitte global banking IFRS 9 impairment survey sought to understand current thinking across the industry surrounding loan loss provisioning. The survey polled the views of 56 major banking groups. Banks surveyed included seven of the top 10 global banking groups measured by total assets and span banks headquartered in Europe, Middle East & Africa, Asia Pacific and North America. As the first survey of its kind, Deloitte will be revisiting the topic on a regular basis over the coming years as standards are finalised and the process of implementation begins.
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