IFRS 9 - Impact of price concessions on ECL of trade receivables
IFRS 7 paras 33-38, certain credit risk disclosures, impairment policy, simplified method for trade receivables – Accounts examples
IFRS 9 para 5.5.15, simplified approach for impairment of trade receivables and contract assets, IFRS 7 paras 35A-35N, certain disclosures – Accounts examples
IFRS 9, simplified approach for trade receivables, policy, judgements and estimates and disclosures including credit risk – Accounts examples
IFRS 9 could lead to earlier impairment recognition | BDO NZ