• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

IFRS 9 Impairment of financial assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IFRS 9 Impairment of financial assets

  • This topic has 6 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 7 posts - 1 through 7 (of 7 total)
  • Author
    Posts
  • October 5, 2015 at 7:53 am #274988
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    What is the difference in term of treatment between 12 month expected credit losses and lifetime expected credit losses?

    October 6, 2015 at 1:34 pm #275175
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    I found this to be a most interesting explanation. Try it and then, if you still have a problem, post again

    https://www.ifrs.org/current-projects/iasb-projects/financial-instruments-a-replacement-of-ias-39-financial-instruments-recognitio/impairment/exposure-draft-march-2013/documents/ed-impairment-snapshot-march-2013.pdf

    October 6, 2015 at 1:37 pm #275176
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    This is not as interesting but may help!

    https://www.frc.org.uk/FRC-Documents/Accounting-and-Reporting/Slides-impairment.pdf

    October 6, 2015 at 3:09 pm #275194
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    The impairment of financial assets is similar with expected loss model right?

    October 6, 2015 at 3:44 pm #275201
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    Agreed

    October 6, 2015 at 3:49 pm #275205
    Kip Fatt
    Member
    • Topics: 29
    • Replies: 62
    • ☆☆

    Thank you

    October 6, 2015 at 4:32 pm #275210
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 7 posts - 1 through 7 (of 7 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Cost Classification and Behaviour part 1 – ACCA Management Accounting (MA)/you
  • xtal2000 on Chapter 13 Capital Gains Tax – Individuals – Reliefs TX-UK FA2023
  • bhumichaudhary on Cost Classification and Behaviour part 1 – ACCA Management Accounting (MA)/you
  • stvincent89 on ACCA P4 Question 1 December 2014 part 3
  • lara01 on Problems with registration

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in