Оценка и измерване на очакваните кредитни загуби чрез прилагане на модела за обезценка, възприет в МСФО 9 Финансови инструменти
Assessment and measurement of expected credit losses by applying the impairment model adopted in IFRS 9 Financial instruments

Author(s): Kiril Luchkov
Subject(s): Economy, Accounting - Business Administration
Published by: Нов български университет
Keywords: IFRS 9 Financial instruments; impairment; еxpected credit losses
Summary/Abstract: This current report analyses some of the requirements for impairment, which are regulated in IFRS 9 Financial instruments. Attention is paid to the applicability and specific features of the general and simplified impairment approach. Depending on the approach chosen, it is revealed when the entity recognizes expected credit losses.

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