IFRS 9 Webcast: Impairment and the Expected Life of Revolving Facilities
18 May 2017
The IFRS Foundation has published a webcast focusing on the application of impairment requirements for revolving facilities under IFRS 9 Financial Instruments.
The webcast talks through key requirements of IFRS 9 that are relevant when an entity determines the expected life of revolving facilities, such as credit cards and overdrafts, by considering its normal credit risk management actions.
The webcast can be downloaded from the IASB’s web site here.