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Applying the expected credit loss model to trade receivables using a provision matrix

Published on: Oct 31, 2018

This publication provides useful guidance for entities applying IFRS 9, Financial Instruments, expected credit loss model to trade accounts receivables using a provision matrix. Under IFRS 9, entities that hold trade accounts receivables accounted for at amortized cost are required to apply the expected credit loss model. This publication provides useful insights and practical examples and serves as a practical resource when navigating IFRS 9 impairment requirements for trade receivables.

This publication was released by our Global firm.

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