The link with IFRS 9 (impairment)

Learning objectives

• Distinguish the measurement of expected credit losses (IFRS 9) from the related disclosures (IFRS 7).L2
• Identify, in a case, what falls within IFRS 9 and what falls within IFRS 7.L2

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

2 questions

• At year-end, the finance team of Banque Alcor allocates four tasks relating to its Stage 2 loans (case facts). Which of these tasks is an IFRS 7 disclosure requirement, rather than the measurement provided for by IFRS 9?L2
• An analyst prepares a note on the boundary between IFRS 9 and IFRS 7 for expected credit losses. Which of his sentences is wrong?L2