Deloitte’s Global Financial Service Industry (GFSI) group has published IFRS 9 Impairment Survey 2011, an inaugural global banking survey providing insights into current thinking across the industry.

The survey is based on the views of 56 major banking groups on the topic of loan impairment. Banks surveyed included seven of the top 10 global banking groups measured by total assets and span banks headquartered in Europe, Middle East & Africa, Asia Pacific and North America.