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Hello dear tutor
According to ACCA’s article(impairment of financial asset) it seems tgat there are 3 approaches available:
1-loss incurred approach
2-expected credit loss approach
3-two stage approachI know how to use the first two approaches and I know that expected approach is the new one of those two…but I have problem with the 3rd one.
My question is:
According to the latest related standard,which approach should we use for impairement of debt assets in the exam?
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