| Information | One of the more complicated aspects of IFRS 9 is the requirement to measure impairment losses on financial instruments on an expected loss approach rather than waiting for an impairment event to have occurred. In this course we will take a detailed look at the application of the general approach to expected credit losses looking at the building blocks of an expected credit loss model as well as the simplified approach that is available for certain categories of receivables. Participants will work through a series of case studies that explain the practical application of these principles.
NOTE that this course is focused on non-financial services companies. |
