Page 2 - Bramasol_eBook-Overview of IFRS 9
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Content
1. Background 3
2. IFRS 9 classification and measurement 4
3. IFRS 9 impairment 4
i. What’s different about impairment recognition under IFRS 9? 5
ii. Example of calculation under IFRS 9 5
iii. Expected credit loss framework – scope of application 6
4. Three stages of impairment 7
5. Twelve-month versus lifetime expected credit losses 8
6. Disclosures 9
Summary 10
About Bramasol, Inc. 10
