+128. The paragraphs below address the following practical expedients: the information set which an …
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128. The paragraphs below address the following practical expedients: the information set which an …
The paragraphs below address the following practical expedients: the information set which an entity must consider in measuring ECL; the exception for ‘low’ credit risk exposures; and the 30-days-past-due rebuttable presumption.
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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