IFRS 9: ECL on intercompany loans with low credit risk
IFRS 9 introduced the application of the “excpected credit loss” model which differs from the incurred loss model applied in terms of the predecessor standard IAS 39 Financial Instruments. The excepted credit loss model is applicable to all financial assets which are subsequently measured at amortised cost or fair value through other comprehensive income. This also includes intercompany loans. View PDF