Evolution of Financial Instrument Accounting and Introduction to IFRS 9 in Bangladesh || IFRS 9

বাংলাদেশে Financial Instrument Accounting- এর বিবর্তন এবং IFRS 9 - এর পরিচিতি || IFRS 9 | Classification and Measurement of Financial Assets and Financial Liabilities IFRS lectures || IFRS 9 Financial Instruments summary (applies in 2026) || In Bangladesh, loan classification and provisioning are governed by Bangladesh Bank (BB) through its regulatory circulars. However, the current system follows an incurred loss model (IL) rather than the expected credit loss (ECL) model outlined in IFRS 9. Bangladesh Bank (BB) issued a roadmap for the implementation of ECL-based loan classification and provisioning under IFRS 9, as outlined in BRPD Circular No. 03 dated January 23, 2025. The said framework will replace the existing incurred-loss model for loan classification and provisioning by December 2027, with the goal of improving credit risk assessment and the accuracy of financial reporting.