Moving from incurred to expected credit losses for impairment of financial assets is a game changer (2024)

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  • PwC
    • application/pdf 2016-11-03T12:17:37.802-05:00
  • The expected credit loss model applies to all entities and relies on a relative assessment of credit risk. For financial institutions it may mean changes to credit management systems as well as accounting policies. Certain practical expedients and simplifications are available. Some are optional, some are only available in limited circ*mstances. We share insights on the new requirements.
  • Ifrs
  • ifrs 9
  • ecl
  • expected credit loss
  • impairment
  • banking
  • financial instruments.
    •      <alt> <li xml:lang="x-default">Moving from incurred to expected credit losses for impairment of financial assets is a game changer </li> </alt> 26 2016-11-03T12:17:26.452-05:00 PwC 9833a30080f107b75e8dd50fc37033a9d0b74466 559759 Ifrs, ifrs 9, ecl, expected credit loss, impairment, banking, financial instruments. uuid:8ca2e773-99a1-4b03-917f-6de73923b3a0 uuid:f93d0f96-f5f0-4b23-951a-14b969a0e984 2016-10-25T17:00:14.000+05:30 2016-10-25T06:30:14.000-05:00 2014-08-11T10:27:37.000-05:00
  • pwc-gx:topics/IFRS/impairment
  • pwc-content-type:publication
  • pwc:geography/global
  • pwc:services/audit_and_assurance/ifrs_reporting/ifrs_9
  • pwc-gx:type/pdf
  • pwc:services/audit_and_assurance/ifrs_reporting
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    Moving from incurred to expected credit losses for impairment of financial assets is a game changer (2024)
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