PwC's Demystifying IFRS 9 Impairment - 1. Overview

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IFRS 9's new impairment requirements for financial instruments are a big change from the existing IAS 39 guidance. Banks will be particularly impacted.

In this video, the first of a series, PwC's IFRS 9 accounting technical specialists, Sandra Thompson and Mark Randall, highlight the key issues.

  1. PwC's Viewpoint - Global IFRS and UK GAAP
  2. IFRS 9
  3. expected credit loss
  4. impairment
  5. ecl
  6. sicr
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