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What is Impairment Loss on Receivables Explained about?

The document discusses the impairment of receivables under IFRS 9. It outlines two approaches for measuring expected credit losses: the simplified approach and general approach. The simplified approach requires lifetime expected credit losses for trade receivables, while the general approach uses either 12-month or lifetime expected credit losses depending on whether credit risk has increased significantly. The loss allowance is updated at each reporting period based on changes in credit risk and recognized

Author

Trazy Jam Bagsic

Language

EN