100. As noted in paragraph B5.5.17 of IFRS 9 on assessing significant increases in credit risk …

As noted in paragraph B5.5.17 of IFRS 9 on assessing significant increases in credit risk since initial recognition, the range of information that will need to be considered in making this determination is wide. In broad terms, it will include information on macroeconomic conditions, and the economic sector and geographical region relevant to a particular borrower or a group of borrowers with shared credit risk characteristics, in addition to borrower-specific strategic, operational and other characteristics. A critical feature is the required consideration of all reasonable and supportable forward-looking information that is available without undue cost and effort (see also paragraph 131 of these guidelines on the information set to be used), in addition to information about current conditions and historical data.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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