Episode 78: COVID-19 and classification and measurement in IFRS 9
May 08, 2020•17 min•Season 1Ep. 78
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Episode description
COVID-19 has resulted in changes to loan agreements and payment schedules. How should these changes be accounted for in IFRS 9, Financial instruments? Marie Kling talks through modification, ECLs, business model assessments and more.
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