O Processo de Decisão Relacionado à Implantação do IFRS 9 em Uma Instituição Financeira

Abstract

This study aims to identify, in a private financial institution, what are the critical decisions regarding the structuring of the accounting environment for the implementation of IFRS 9 and what are the competencies required of the professionals involved in this process. The work was developed from the application of qualitative interviews with employees participating in the decision-making process in the implementation of IFRS 9. For the data treatment, the content analysis was applied, and it was verified that the critical decisions in the implantation of the standard are related to changes in the stages of loss estimates, changes in the classification of financial instruments in inventory and development of methodologies for classification of new financial instruments. It was verified that among the skills required of the professionals involved in this process are the ability to have good interpersonal relationships, curiosity in the search for new knowledge, analytical capacity and a broad understanding of the business. This work has practical implications for organizations adopting international accounting standards, making it possible to understand the main decisions involved in the IFRS 9 implementation process, as well as the competencies identified as essential by these professionals. In addition, this study seeks to look at the IFRS 9 standard from an original perspective, considering the importance of accounting judgments, which derive from the decision profile of professionals working in this area.