IFRS 9 expected, credit loss, impairment model

IFRS 9 expected credit loss impairment model
Posted date: 03/10/2020

Objective of this session

 Understand IFRS 9’s expected credit loss (ECL) models. Inparticular, understand:

- ECL model for purchased or originated credit-impaired financial assets

* How to identify purchased or originated credit-impaired financial assets; and

* How to measure expected credit losses.

- General ECL model

* How to identify a significant increase in credit risk;

* How to measure expected credit losses; and

* Available practical expedients and regulatory guidance.

Link for: IFRS 9 expected credit loss impairment model


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