The impact and accounting considerations of COVID-19 on the banking industry

As evidenced in BDO’s survey, COVID-19 has introduced further estimation uncertainty and inconsistency into an already complex and judgemental area of IFRS 9, in applying Expected Credit Loss principles. We trust that this publication will bring some degree of clarity and alignment to the market, and banks can apply these insights into their upcoming reporting cycle disclosures and estimation considerations.


BDO COVID-19 Banking Analysis

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