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25 July 2016
IFRS 9: Forward-looking information and multiple scenarios
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Since the issue of IFRS 9 Financial Instruments in July 2014, the IFRS Transition Resource Group for Impairment of Financial Instruments (ITG) has had a series of discussions to provide support for stakeholders implementing the new impairment requirements.
One of the topics discussed by the ITG was incorporating forward-looking information in the application of the Expected Credit Loss impairment requirements. In this webcast, Sue Lloyd, IASB member, Kumar Dasgupta, Technical Director and Uni Choi, Practice Fellow, explore key aspects of the above topic.
The objective of this webcast is neither to provide new interpretation of the requirements of the Standard nor to override or change any observations made in the ITG meetings. The following items are covered in the webcast:
- when multiple scenarios are relevant and the concept of non-linearity;
- consistency of scenarios;
- probability-weighted assessment of significant increase in credit risk; and
- approaches to incorporating forward-looking scenarios.
You can download the slides here.
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IFRS 9 Financial Instruments -
TRG for Impairmant of Financial Instruments
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