Course outline:
This modules builds foundational knowledge of IFRS 9 - Impairment.
This course covers:
- Scope and Definitions
- Concepts Relevant to Applying the General Approach
- Expected Credit Losses: General
- 12-month ECLs, Lifetime ECLs, Credit-Impaired Assets and Write Off
- Accounting for Loss Allowances
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2
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