Transcription of In depth A look at current financial reporting issues
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In depth A look at current financial reporting issues
This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. 2018 PricewaterhouseCoopers LLP. All rights reserved. PwC refers to the UK member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see for further details. IFRS 9 impairment practical guide: provision matrix At a glance IFRS 9 requires entities to recognise expected credit losses for all financial assets held at amortised cost or at fair value through other comprehensive income, including accounts receivable balances.
asked questions, and various In depth and In brief guides. This guide considers the theoretical concepts with regard to the impairment of accounts receivable under IFRS 9, and it provides some practical insights. The phrase ‘accounts receivable’ includes trade receivables, contract assets and lease receivables for the purposes of this guide.
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