IFRS 9 ECL Model Explained: Simple Walkthrough with Example
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IFRS 9 ECL Model Explained: Simple Walkthrough with Example
See IFRS 9 expected credit loss (ECL) model step by step and show how the logic works in practice, using short numerical examples. You will see: 00:00 Intro: About this lecture 00:40 Scope of ECL under IFRS 9 (which assets?) 02:09 What is ECL + clear numerical example 07:22 General vs simplified approach to ECL 10:00 12-month ECL vs lifetime ...
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