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IASB posts webcast on IFRS 9 forward-looking information

  • IFRS - IASB Image

Jul 25, 2016

On July 25, 2016, the International Accounting Standards Board (IASB) released a webcast discussing forward-looking information in the application of the expected credit loss impairment requirements in IFRS 9.

The webcast, which features IASB member Sue Lloyd, Technical Director Kumar Dasgupta, and Practice Fellow Uni Choi, covers the following topics:

  • “when multiple scenarios are relevant and the concept of non-linearity;
  • consistency of scenarios;
  • probability-weighted assessment of significant increase in credit risk; and
  • approaches to incorporating forward-looking scenarios”

Review the webcast on the IASB’s website.

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