Download IFRS Newsletter: IFRS 9 Impairment, Issue 3 PDF

TitleIFRS Newsletter: IFRS 9 Impairment, Issue 3
File Size1.2 MB
Total Pages23
Table of Contents
                            IFRS 9 Impairment IFRS Newsletter
What happened in December 2015?
Agenda papers discussed at the December meeting
	1.  Incorporation of forward-looking scenarios
		1.1  When measuring ECLs can entities use one single forward-looking economic scenario, or do they n
		1.2   How should an entity take into account forward-looking economic scenarios when determining wh
	2.  Scope of paragraph 5.5.20 of IFRS 9
	3.  Measurement of ECLs for charge cards
	4.  Period over which to measure ECLs for revolving credit facilities
	5.  Collateral and other credit enhancements and the measurement of ECLs
	6.  Inclusion of cash flows expected from sale of a defaulted loan in the measurement of ECLs
	7. Meaning of current effective interest rate
	8.  Assessing for significant increases in credit risk for financial assets with a maturity of less
	9.  Measurement of the loss allowance for credit-impaired financial assets
	10.  Presentation of the loss allowance for financial assets measured at amortised cost
The story so far
Issues discussed by the ITG to date
Keeping you informed
KPMG contacts

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