This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
The scope of the impairment requirements under the new standard are now much broader, says accounting and business advisory firm Baker Tilly Monteiro Heng in Malaysia. The ECL model requires ...