EXPECTED LOSSES ACCOUNTING UNDER IFRS 9

摘要

In February 2015, the main topics of discussion were a bit scattered. On one hand, there were investor updates about pension accounting and the use of International Financial Reporting Standards (IFRS) around the world (see previous updates). Meantime, the International Accounting Standards Board (IASB) board meetings began discussions about macro hedging for open portfolios, revenue from contracts with customers, another disclosure initiative update and round accounting for expected losses in the context of IFRS 9, Financial Instruments.