IFRS 9 Moderating Effects on Listed Banks

The book investigates the moderating effects of IFRS 9 implementation on listed banks in Kenya. It explores the effects on loan loss provisions, creation of buffer to withstand shocks and effect on performance of listed banks on the Nairobi Securities Exchange. The book explores the period before IFRS 9 implementation and post implementation and compares performance before and after. It also looks at provisions before and after same to reserves.