Breed, Douw Gerbrand; Hurter, Jacques; Marimo, Mercy; … - In: Risks : open access journal 11 (2023) 3, pp. 1-16
The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of ECL is often broken down into its three...