IASB posts webcast on IFRS 9
16 May 2017
The IASB staff has made available a webcast discussing IFRS 9 and the application of the impairment requirements for revolving facilities.
In the webcast, IASB Vice-Chair Sue Lloyd and Technical Director Kumar Dasgupta talk through key requirements of IFRS 9 Financial Instruments that are relevant when an entity determines the expected life of revolving facilities, such as credit cards and overdrafts, by considering its normal credit risk management actions.
The webcast is available on the IASB’s website.