Home » Archive

Articles tagged with: Loan Impairment

FINANCIAL INSTRUMENTS, IAS 39 »

[19 Nov 2009 | One Comment | 2,978 views]
Loss identification period, loan loss provision

Hello,
Can anyone tell me how the “loss identification period” (the period between the loss event and when the company becomes aware of it) should affect the probability of default in a collective provision model under the current IFRS sta…