IFRS in Focus March 2020 (Expected credit loss accounting considerations related to Coronavirus 2019 Disease)
31 March 2020
This publication discusses certain key IFRS accounting considerations related to the
accounting for expected credit losses (ECL) that may result from the COVID-19 pandemic.
The focus of this publication is for lenders and banks though much of it will be
applicable to measurement of ECL in industries other than financial services.