This chapter outlines the impairment framework and various approach for modelling expected credit loss (ECL), in order to meet the International Financial Reporting Standard 9 (IFRS 9) and US GAAP ...
This chapter discusses how to address the specific challenges IFRS 9 poses for retail and wholesale portfolios, focusing on incorporating forward-looking information into impairment models, ...
This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
Bank supervisors and officials responsible for loan loss provisioning and managing credit risk in countries that have adopted International Financial Reporting Standards (IFRS) or are planning to do ...
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