96. IFRS 9, paragraph 5.5.4, states that ‘the objective of the impairment requirements is to …

IFRS 9, paragraph 5.5.4, states that ‘the objective of the impairment requirements is to recognise lifetime expected credit losses for all financial instruments for which there have been significant increases in credit risk since initial recognition — whether assessed on an individual or collective basis — considering all reasonable and supportable information, including that which is forward-looking.’

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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