Example: air traffic controller

Ifrs 9 Expected Credit

Found 3 free book(s)
Revenue – IFRS 15 handbook

Revenue – IFRS 15 handbook

assets.kpmg

IFRS 15.9(e) In making the collectability assessment, an entity considers the customer’s ability : and intention (which includes assessing its credit-worthiness) to pay the amount of ... which is the amount after the expected implicit price concession. On subsequent reassessment, if C expects to collect more than 700,000, ...

  Direct, Expected, Ifrs

PUBLIC STATEMENT

PUBLIC STATEMENT

www.esma.europa.eu

Expected credit losses ... even if IFRS Standards do not explicitly refer to climaterelated matters- . ESMA notes that typically the identification and assessment of climate-related risks may require consideration of a longer-term horizon than the one generally considered for financial risks. In this respect, ESMA notes that investors are in-

  Direct, Expected, Ifrs, Expected credit

International GAAP Holdings Limited Model financial ...

International GAAP Holdings Limited Model financial ...

www.iasplus.com

IFRS 7:20(a)(vii) Fair value gain/(loss) on investments in equity instruments designated as at FVTOCI 43 IFRS 7:20(a)(i) IFRS 9:B5.7.9 Fair value gain/(loss) on financial liabilities designated as at FVTPL attributable to changes in credit risk 45 IAS 1:82A(b)(i) Share of other comprehensive income of associates 21

  Direct, Ifrs, Ifrs 9

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