Skip to content

ACCA All ACCA resources →

Guides & articles Forums Ask the tutor Ask AI tutor

Free notes, lectures and more.

BTBusiness and Technology MAManagement Accounting FAFinancial Accounting

LWCorporate and Business Law PMPerformance Management TXTaxation FRFinancial Reporting AAAudit and Assurance FMFinancial Management

SBLStrategic Business Leader SBRStrategic Business Reporting AFMAdvanced Financial Management APMAdvanced Performance Management ATXAdvanced Taxation AAAAdvanced Audit and Assurance

CIMA All CIMA resources →

Free notes, lectures and more.

BA1Business Economics BA2Management Accounting BA3Financial Accounting BA4Ethics and Business Law

E1Finance in a Digital World F1Financial Reporting P1Management Accounting

E2Managing Performance F2Advanced Financial Reporting P2Advanced Management Accounting

E3Strategic Management F3Financial Strategy P3Risk Management

FIA All FIA resources →

Books What is FIA?Forums

Foundations in Accountancy.

FA1Recording Financial Transactions MA1Management Information FA2Maintaining Financial Records MA2Managing Costs and Finance

FBTBusiness and Technology FMAManagement Accounting FFAFinancial Accounting FAUAudit FFMFinancial Management FTXTaxation

Forums Latest topics →

Connect

Buy or Sell used books

Forum complete index.

ACCA ForumsFree ACCA discussion forums covering every exam.

Ask ACCA Tutor ForumsAsk the OpenTuition tutors questions about ACCA exams.

CIMA ForumsFree CIMA discussion forums.

FIA ForumsFoundations in Accountancy forums.

Qualified Members ForumFor ACCA / CIMA qualified members.

Other Accountancy QualificationsDiscussions on other accountancy qualifications.

Technical ProblemsSite bugs and technical questions.

Sign in Register

Forums›Ask the Tutor ACCA SBR›ECL impairment model

Ask the Tutor ACCA SBR

ECL impairment model

Former user7y ago

[Content removed at user request]

P2-D2Tutor7y ago#1

ECLs go through profit or loss.

Sign into reply to this topic.

How was your ACCA CBE Exam?

BT exam comments & instant pollvote MA exam comments & instant pollvote FA exam comments & instant pollvote LW exam comments & instant pollvote

BPP · Official

Save 20% on ACCA books

Interactive BPP books, recommended by OpenTuition.

ACCA codebppacca20optu

Order BPP books

OpenTuition Connect

Study BuddyFind a study partner→

MarketplaceBuy & sell used books→

ChatLive student chat room→Invite a friendRecommend OpenTuition to friends→

❤️

Enjoying OpenTuition? If our materials helped you, please donate.

Latest comments

Double Entry Bookkeeping (part c) - ACCA Financial Accounting (FA) lecturesDotse Life cycle costing (part 1) - ACCA Performance Management (PM)John Moffat Throughput accounting - ACCA Performance Management (PM)John Moffat Double Entry Bookkeeping (part c) - ACCA Financial Accounting (FA) lecturesJohn Moffat Life cycle costing (part 1) - ACCA Performance Management (PM)Saruul24

Copyright © 2026

·

Contact Advertising OpenLicense About Sitemap Privacy PolicyComments Log in Terms