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Search results with tag "Ifrs 9 expected credit"
IFRS 9 Expected IFRS 9 expected Credit Loss credit loss
assets.ey.comIFRS 9 requires multiple forward-looking macro-economic and workout scenarios for the estimation of expected credit losses. 4 Accounting Standards Update 2016-13, Financial Instruments — Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. US GAAP perspective The US Financial Accounting Standards Board (FASB)