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IFRS 9
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11 IFRS9 Modelling Framework: Simplified Approach of ECL Calculation Day01
Simplified Approach of ECL calculation is applied to Trade Receivables, Lease Receivables and other Receivables where the SPPI criteria cannot be identified distinctly for the outstanding balance. This video lecture introduces the basic concepts of the Simplified Approach like: Receivables, Delinquency flows and difference between Simplified ...
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