IFRS 9 and IFRS 7 for Investors—disclosures about Expected Credit Losses

June 4, 2020

Published: IFRS

In this webcast for investors, Sue Lloyd, Vice-Chair of the International Accounting Standards Board, and Sid Kumar, CFA, technical staff member responsible for investor engagement, outline the information that entities will provide about ECL in their financial statements and notes prepared using IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures. This webcast was recorded before covid-19 was declared a pandemic and started affecting the global economy. In March 2020, we published educational materials for entities on loan loss accounting in the light of covid-19, which investors may also find useful and which can be found on our website. ifrs.org

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