Expected Credit Loss Accounting CECL and IFRS 9
Definition: Forward-looking impairment model
Scope:ModerateDifficulty:Very Difficult
Part of: Cross-Cutting Technical Accounting
Forward-looking impairment model
StandardsASC 326, IFRS 9
CertificationsCPA, FRM
GeographyReplaced incurred loss
Related Subjects
See Also
- Cross-Cutting Technical AccountingPart of Cross-Cutting Technical Accounting
External Links
- Expected loss — Wikipedia