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Educational material 11 - Application of IFRS standards in light of the coronavirus disease (COVID-19) Uncertainty -IFRS 9 Financial Instruments – measurement of expected credit losses on trade receiv
Overview
This educational material focus on IFRS 9 Financial Instruments
(IFRS 9) and specifically the requirements related to the measurement of expected credit
losses on trade receivables and related disclosures required under IFRS 7 - Financial
Instruments: Disclosures.
| Author | SAICA Accounting Practices Committee |
|---|---|
| Division | CPR - Financial reporting |
| Keywords | SAICA Educational material Financial Reporting Application of IFRS COVID-19 Expected credit losses IFRS 9 |
| Categories | Financial Reporting |
| Date | May 2020 |
| File |