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Autor:
Douw Gerbrand Breed, Jacques Hurter, Mercy Marimo, Matheba Raletjene, Helgard Raubenheimer, Vibhu Tomar, Tanja Verster
Publikováno v:
Risks, Vol 11, Iss 3, p 59 (2023)
The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantificat
Externí odkaz:
https://doaj.org/article/18623df009c34c85962913a513725e7f