IFRS 9 para 5.5.15 simplified approach for trade receivables and contract assets, disclosures for receivables and contract assets and liabilities – Accounts examples
IFRS 9 Expected credit loss on Trade Receivables
IFRS 9 - Impact of price concessions on ECL of trade receivables
IFRS 9 para 5.5.15 simplified approach for trade receivables and contract assets, disclosures for receivables and contract assets and liabilities – Accounts examples
IFRS 9 — new approach to classification and impairment of financial assets - Korpus Prava.Publications