IFRS 9 - The cyclical behaviour of the ECL

Topic area:
Key words:
IFRS
Initiative
Official name
The cyclical behaviour of the ECL model in IFRS 9
Type
Report
Level 3 / Other
Initiator
ESRB
Submitted
Doc. code
-
Summary
Status
Status

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Current version
Final version
18.03.2019
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Associated initiatives
Level 1
Level 2
Level 3 / Other
IFRS 9 (non-binding, INT)

Source: ESRB, -, 2019