{"id":5103,"date":"2016-04-27T18:22:32","date_gmt":"2016-04-27T16:22:32","guid":{"rendered":"https:\/\/www.meltone.com\/are-you-ready-to-address-the-challenges-of-ifrs-9\/"},"modified":"2026-07-22T12:55:08","modified_gmt":"2026-07-22T10:55:08","slug":"are-you-ready-to-address-the-challenges-of-ifrs-9","status":"publish","type":"post","link":"https:\/\/www.meltone.com\/en\/are-you-ready-to-address-the-challenges-of-ifrs-9\/","title":{"rendered":"Are you ready to address the challenges of IFRS 9?"},"content":{"rendered":"\n\n\n<section    \n        class=\"block-hero block-hero-article theme-dark deco-article align-left\"\n        data-halo\n        data-bg-dark=\"true\"\n        >\n                <div class=\"hero-deco\" aria-hidden=\"true\">\n                                            <svg viewBox=\"0 0 1440 738\" preserveAspectRatio=\"xMidYMid slice\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <defs>\n    <radialGradient id=\"articleGlow\" cx=\"0.5\" cy=\"0.5\" r=\"0.5\">\n      <stop stop-color=\"#11163A\"\/>\n      <stop offset=\"1\" stop-color=\"#404672\" stop-opacity=\"0\"\/>\n    <\/radialGradient>\n  <\/defs>\n  <!-- Glow navy centre-droite (Ellipse 57) -->\n  <circle cx=\"1233\" cy=\"615\" r=\"485\" fill=\"url(#articleGlow)\"\/>\n  <!-- Cercle jaune coin bas-droite (Ellipse 101) -->\n  <circle cx=\"1445.5\" cy=\"766.5\" r=\"250.5\" fill=\"#FCFDD5\"\/>\n  <!-- Ruban pastel (Vector 34, pivot\u00e9) -->\n  <g transform=\"translate(1394.08 447.89) rotate(-47.93) translate(-1109.87 -445.02)\">\n    <path d=\"M61.82 28.5275C194.533 316.12 578.292 46.9245 653.141 382.104C654.417 535.861 589.028 689.62 708.744 764.513C856.261 845.08 975.976 736.712 1020.8 616.429C1065.62 496.146 1153.49 283.658 1327.58 313.766C1503.1 344.122 1514.25 624.794 1765.03 775.716C1879.9 844.848 2032.71 839.997 2180.79 736.735\" stroke=\"#CED9FA\" stroke-width=\"136.17\"\/>\n  <\/g>\n<\/svg>\n\n                    <\/div>\n    \n    <span class=\"halo\"><\/span>\n    <div class=\"container\">\n                                <div class=\"breadcrumb\">\n            <ul class=\"breadcrumb-list\">\n                <li class=\"breadcrumb-list_item\">\n                    <a href=\"https:\/\/www.meltone.com\/en\/\">Accueil<\/a>\n                <\/li>\n\n                                                        \n                                                                                                                                                                                                                                                                                                \n                                                                                                    \n                                        <li class=\"breadcrumb-list_item\"><\/li>\n                            <\/ul>\n        <\/div>\n    \n                <div class=\"grid\">\n            <div class=\"grid_content\">\n                                \n                                \n                                        \n                        \n                    \n            <h1\n        class=\"title title-hero\"\n                        >Are you ready to address the challenges of IFRS 9?<\/h1>\n    \n                                                                \n                                    \n                \n        <div class=\"editor\"\n        >\n        IAS 39 has been openly criticized since the 2008 financial crisis due to its inadequacy in reflecting the reality of financial instrument management. The main objective of IFRS 9 is therefore to revise the principles of this international accounting standard. The final version of IFRS 9 [\u2026]  \n        <\/div>\n    \n                                                    <span class=\"block-hero-article_tag\">News<\/span>\n                                                    <div class=\"block-hero-article_meta\">\n                                                    <span class=\"author-by\">\n                                R\u00e9dig\u00e9 par\n                                                                    <a class=\"author\" href=\"https:\/\/www.meltone.com\/en\/author\/agence2web\/\">agence2web<\/a>\n                                                            <\/span>\n                                                <span class=\"date\">27 April 2016<\/span>                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section     class=\"block-editor\"\n        >\n    <div class=\"container\">\n        <div class=\"grid\">\n            <div class=\"grid_content\">\n                <div class=\"editor\"><p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\"><strong>IAS 39 has been openly criticized since the 2008 financial crisis due to its inadequacy in reflecting the reality of financial instrument management. The main objective of IFRS 9 is therefore to revise the principles of this international accounting standard. <\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">The final version of IFRS 9 &#8220;Financial Instruments&#8221; was published on July 24, 2014, and will be applicable for financial years beginning on or after January 1<sup>st<\/sup>, 2018 (subject to adoption by the European Commission). The market awaits the adoption of this standard by the European Commission with a strong possibility of deferral for insurance activities. Indeed, the application of IFRS 9 for European insurers remains uncertain, due to the required correspondence with the future IFRS 4 standard on insurance contracts.  &nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">The standard consists of 3 distinct phases:<\/span><\/p>\n<ul>\n<li><strong>Phase 1<\/strong>: Classification and measurement of financial assets and liabilities<\/li>\n<li><span class=\"font-762333 font-377884\"><strong>Phase 2<\/strong>: Replacement of the incurred loss model with an expected loss model<\/span><\/li>\n<li><span class=\"font-762333 font-377884\"><strong>Phase 3<\/strong>: Modification of hedge accounting principles<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">It is necessary to be able to estimate the various functional and application impacts of such a measure and to communicate them to the different stakeholders. Cooperation between departments is essential, because although the standard published by the IASB is accounting-based, companies must evolve their information systems to review the classification and measurement of financial assets in Phase 1 and adopt a new provisioning approach for Phase 2. <\/span><\/p>\n<h3 style=\"text-align: center;\"><span class=\"font-762333 font-377884\">&nbsp;<\/span><\/h3>\n<hr>\n<h3 style=\"text-align: center;\"><span class=\"font-762333 font-377884\" style=\"color: #957e6d;\"><strong>Phase 1<\/strong><\/span><\/h3>\n<hr>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">It introduces new analysis criteria for the classification and measurement of financial assets. Thus, to define which category a financial instrument falls into (fair value through profit or loss, fair value OCI, or amortized cost), it is necessary to test the basic\/non-basic nature of the contract as well as the management intent. The basic nature indicates that it is solely a cash flow with repayment of principal and interest on the outstanding principal. It is the combination of these two criteria that will determine the assignment to one of the three categories.   <\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">The standard aims to refine the classification and measurement of financial assets through the business model in which they are managed, as well as their cash flows. Therefore, an analysis must be conducted to assess the implications of classifying financial assets under IFRS 9. All the improvements made (business model, cash flow characteristics) require institutions to develop an accounting diagnosis of their financial instrument portfolio.  <\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-762333 font-377884\">Key tasks to be carried out in this phase:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"font-762333 font-377884\">Review of the scope of assets measured solely at fair value,<\/span><\/li>\n<li><span class=\"font-762333 font-377884\">Analysis of reclassification from IAS 39 to IFRS 9,<\/span><\/li>\n<li><span class=\"font-762333 font-377884\">Analysis and documentation of classification principles based on business model analysis and cash flow characteristics,<\/span><\/li>\n<li><span class=\"font-762333 font-377884\">Study of impacts on the chart of accounts, data collection, and feeding of different systems.<\/span><\/li>\n<\/ul>\n<hr>\n<h3 style=\"text-align: center;\"><span class=\"font-377884 font-762333\" style=\"color: #957e6d;\"><strong>Phase 2<\/strong><\/span><\/h3>\n<hr>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">The crisis highlighted problems in the accounting of losses by financial institutions. Before the crisis, it was impossible to make a provision without a payment default. The new IFRS 9 standard will allow the recording of a provision if there is a credit risk, to enable possible anticipation of losses. IFRS 9 introduces a new impairment recognition model for debt instruments (and loans), based on expected credit losses (IAS 39: incurred credit losses).  <\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">Key tasks to be carried out in this phase:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"font-377884 font-762333\">Identification of assets eligible for Phase 2 on impairment provisions related to debt instruments that will not be classified at Fair Value through profit or loss,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Determine a provisioning methodology,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Study of impacts on IT systems to allow an asset to move between the different stages of Phase 2 of the IFRS 9 project (i.e., the evolution of the asset&#8217;s credit quality since initial recognition).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: center;\"><span class=\"font-377884 font-762333\">&nbsp;<\/span><\/h3>\n<hr>\n<h3 style=\"text-align: center;\"><span class=\"font-377884 font-762333\" style=\"color: #957e6d;\"><strong>Phase 3<\/strong><\/span><\/h3>\n<hr>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">The section on Phase 3 concerning hedge accounting is not yet stable as it will be the subject of a dedicated project at the IASB level. The hedge accounting phase will be divided into 2 projects: <\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"font-377884 font-762333\">A project on macro hedge accounting,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">A project on micro hedge accounting.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">Accounting must be maintained according to IAS 39 pending the publication on this part. We will get back to you once this phase is published by the IASB. <\/span><\/p>\n<hr>\n<h3 style=\"text-align: center;\"><span class=\"font-377884 font-762333\" style=\"color: #957e6d;\"><strong>And our role in all of this? <\/strong><strong>Helping you establish a diagnosis of the impacts on your IT system.<\/strong><\/span><\/h3>\n<hr>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">Indeed, there are many challenges inherent in implementing IFRS 9; we have listed some of them where MeltOne can support you:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span class=\"font-377884 font-762333\">Identify impacted applications from the IT system mapping,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Conduct a business diagnosis across all products to distinguish assets whose classification does not change following the application of the standard (limited IT impacts) from those that will need to change classification (more significant IT impact),<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Address new needs for classification and valuation of financial instruments (Phase 1), also integrating provision accounts for assets subject to credit risk impairment calculation,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Be able to list impacted assets in IT systems (number of contracts, outstanding amounts, etc.),<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Adapt the chart of accounts based on new reporting needs,<\/span><\/li>\n<li><span class=\"font-377884 font-762333\">Establish a correspondence between products and charts of accounts to facilitate the deployment of IFRS 9 Phase 1 changes in IT systems.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">The implementation of IFRS 9 will significantly impact all business lines of financial institutions. The challenges are numerous and are not limited to a simple accounting evolution; the impacts on IT systems are not negligible. In this context, financial institutions must anticipate and immediately launch the necessary actions to be able to meet the milestones set by the regulator.  <\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\">MeltOne Advisory has extensive experience with these types of issues, which, combined with our expertise in information systems, allows us to effectively support you through all phases of this project, from impact assessment to implementation in your IT system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"font-377884 font-762333\"><strong>Would you like to know more?<\/strong> Please do not hesitate to contact us: the MeltOne team is at your disposal. <strong><a href=\"mailto:jsaccona@meltone.com\">jsaccona@meltone.com<\/a><\/strong><\/span><strong> \/ <a href=\"mailto:bgrandjean@meltone.com\">bgrandjean@meltone.com<\/a><\/strong><\/p>\n<\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section    \n 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                   \n                        \n                    \n            <h2\n        class=\"title title-section\"\n                        >Let\u2019s discuss your challenges and our solutions<\/h2>\n    \n                                                        \n                                    \n                \n        <div class=\"editor\"\n        >\n        <p>Let\u2019s talk about your project and discover how MeltOne can turn your challenges into concrete, high-performing solutions.<\/p>\n\n        <\/div>\n    \n                                                            <div class=\"action\">\n                                                                                \n    \n    \n                \n    <a href=\"https:\/\/www.meltone.com\/en\/contact\/\"\n       class=\"btn btn-light has-icon has-icon--right\"\n                               aria-label=\"Contact us\"                            >\n        <span class=\"btn_title\">Contact us<\/span>\n        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https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/img-meltone-9-800x0-c-default.jpg 2x\"                         alt=\"Img Meltone 9\"\n                          width=\"2400\"                           height=\"1599\"                                                                                loading=\"lazy\" decoding=\"async\"\n                                             >\n                <\/picture>\n                        \n                        <\/div>\n                                    <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>IAS 39 has been openly criticized since the 2008 financial crisis due to its inadequacy in reflecting the reality of financial instrument management. The main objective of IFRS 9 is therefore to revise the principles of this international accounting standard. The final version of IFRS 9 [\u2026]  <\/p>\n","protected":false},"author":1,"featured_media":5104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[164],"tags":[],"cas-client-offre":[],"class_list":["post-5103","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Are you ready to address the challenges of IFRS 9? - MeltOne<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.meltone.com\/ifrs-9-etes-vous-pret-pour-repondre-aux-enjeux-de-la-nouvelle-norme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Are you ready to address the challenges of IFRS 9? - MeltOne\" \/>\n<meta property=\"og:description\" content=\"IAS 39 has been openly criticized since the 2008 financial crisis due to its inadequacy in reflecting the reality of financial instrument management. 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