IFRS 9은 현행 기준으로는 위험회피회계 적용이 어려웠던 위험관리 전략을 보다 활성화시키는 계기가 될 것으로 보인다.
IFRS 9 is expected to serve as an instrument for revitalizing risk management strategies, which were difficult to apply with risk aversion accounting by the current standards.