Calculating Lifetime Expected Loss for IFRS 9

Provisioning for expected loss over a loan’s lifetime is one of the key requirements of the IFRS 9 accounting standard for financial instruments. As Bernd Engelman explains, there is no prescribed formula for computing lifetime loss, but there are ways to figure out the best calculation approach.

November 29, 2021

BylawsCode of ConductPrivacy NoticeTerms of Use © 2021 Global Association of Risk Professionals