IASB posts webcast on IFRS 9 forward-looking information
25 Jul 2016
The IASB has made available 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”
The webcast is available on the IASB’s website.