How corporate entities can apply the requirements of IFRS 9 expected credit losses (ECL) during the COVID-19 pandemic - In the Spotlight

How corporate entities can apply the requirements of IFRS 9 expected credit losses (ECL) during the COVID-19 pandemic - In the Spotlight

Publication date: 03 Apr 2020

COVID-19

issues of the month
In this Spotlight we focus on the implications for corporate entities (that is, non-financial institutions) when measuring expected credit losses (ECL) on trade receivables, contract assets, lease receivables, intercompany loans and any other financial assets subject to IFRS 9’s ECL requirements.
 
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