122. Credit institutions should be alert to any possibility of bias being introduced that would …

Credit institutions should be alert to any possibility of bias being introduced that would prevent the objectives of IFRS 9 from being met. In cases where credit institutions believe that their approach to implementation is likely to have introduced bias, they should change their assessment for identified bias and thus ensure that the objective of the Standard is met (see in particular IFRS 9, paragraphs B5.5.1-B5.5.6).

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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