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FMO: prepared for expectations and estimates

International Financial Reporting Standard 9 (IFRS 9) was announced in 2014 by the International Accounting Standards Board (IASB) as the successor to IAS 39. As of 1 January 2018, this comes into mandatory effect for financial and non-financial organizations. According to Paul Buijze, director of finance and mid-office at FMO, the Dutch development bank, IFRS 9 impacts “almost all processes and systems.” So how is this atypical Dutch bank preparing itself for the new IFRS 9 regulation?

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