[PDF][PDF] Some options for evaluating significant deterioration under IFRS 9

G Chawla, SD Aguais - researchgate.net
According to the IFRS 9 standard, if the credit risk on an instrument has increased
“significantly” since the instrument's original recognition and the resulting credit risk is more …

[PDF][PDF] Some Options for Evaluating Significant Deterioration Under IFRS9

G Chawla, LR Forest Jr, SD Aguais - z-riskengine.com
According to the IFRS 9 standard, if the credit risk on an instrument has increased
“significantly” since the instrument's original recognition and the resulting credit risk is more …