Impairment of the receivable What are the implications of IFRS 9 for the accounting of invoice discounting without recourse?

Under the new rules, provisions against loan losses will focus more on the consideration of forward-looking information. IFRS 9 requires that the measurement of ... The Presentation is only for informational purposes; no reliance may be placed ... IFRS and are therefore considered "non-IFRS financial measures". Such non ... Nov 27, 2024 ... IFRS 9.B5.5.49 state that for the purpose of IFRS 9, reasonable and supportable information is “that which is reasonably available at the ... IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers for 2018 ... Section 2.2 provided information of the other IFRS adoptions, IFRS 7 ... Sep 12, 2024 ... The Group discussed which standard applies (ie, IFRS 9 or IFRS 16) when the consideration in a lease decreases because the lessor waives its right to a portion ... Accounting Research has published nine of those top articles while ... relevance of accounting information to IFRS's ability to better account for goodwill. Jul 11, 2023 ... IFRS 9 impacts the classification and measurement of financial assets while IFRS 17 establishes principles for the recognition, measurement, presentation and ... Mar 14, 2019 ... ... IFRS 9. By communicating these key topics, the EBA ensures that the ... informational discussions also made available to those unable to join the ... ... IFRS 9 and OCI Transitional Arrangements. 48. 3.5. Procedure used in the ... informational sources to measure the fair value of these financial assets ... 1. Recently, the IASB requested information from relevant stakeholders for the Post-Implementation Review (PIR) of IFRS 9: Financial instruments ...