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IFRS 9, impairment, significant, increase, credit, risk, SICR
application/pdf
2018-02-14T08:40:22.206-05:00
PwC
The new expected credit loss (‘ECL’) impairment requirements in IFRS 9 Financial Instruments are a significant change from the incurred loss requirements of IAS 39. With this change comes additional complexity, both in interpreting the technical requirements and in applying them. For banks, as well as some other financial institutions, the change may be as significant, if not more so, than the initial adoption of IFRS.
IFRS 9
impairment
significant
increase
credit
risk
SICR
IFRS 9 impairment
IFRS 9 impairment: significant increase in credit risk: PwC In depth
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2018-01-10T15:29:48.000Z
2018-01-10T10:29:48.000-05:00
2018-01-10T10:28:22.000-05:00
pwc:services/audit_and_assurance/ifrs_reporting
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