Request for information on the Post-implementation Review: IFRS 9 – Financial Instruments : Impairment (Comments deadline - 27 September 2023)

Overview

Invitation to comment on the general approach to recognising, measuring, determining significant increases and disclosure of expected credit losses as well as on the simplified approach to recognising credit losses. Any other matters or questions can be included.
AuthorAPC
DivisionCorporate Reporting
Keywords
IFRS 9
Post-implementation Review
Financial Instruments : Impairment
Categories
Financial Reporting
Date2023
URL