February 2022 - Mgi Alekim LLP

Executive Summary

Executive Summary IFRS 9 and expected loss provisioning The International Accounting Standards Board (IASB) and other accounting standard setters set out principles-based standards on how entities should recognise and provide for credit losses for financial statement reporting purposes. In July 2014, the IASB issued International Financial Reporting Standard 9. Financial Instruments (IFRS 9), which introduced […]
Read More