+171. Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are …
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171. Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are …
Write-offs constitute a de-recognition event (IFRS 9.5.4.4). If cash or other assets are eventually collected, these collections should be directly recognised as income in the statement of profit or loss.
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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