Failed loans could hit harder under new accounting rules

New accounting rules could hit the loan syndications market, potentially adding to earnings volatility and changing how banks book their underwriting fees. But the rules could clash with the EU’s leveraged lending guidance.

  • By Owen Sanderson
  • 10 Aug 2017

IFRS 9 fundamentally alters the treatment of several parts of a bank’s balance sheet, from deteriorating loans to hedging — and could hit loan syndications directly, by changing their internal accounting treatment.

The new accountancy standard applies from January next year — though with a transition period ...

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