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Expected credit loss

  • Writer: Thomas Tsang
    Thomas Tsang
  • Oct 22, 2019
  • 1 min read

It is requirement under SFRS109. Trade receivable to apply simplified approach by using provisional matrix to compute the expected credit loss. We usually based on past 2 to 5 years historical data or information and adjusted with forward looking information.


it involves a judgement in the computation.

 
 
 

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