Assess whether debt instruments meet the SPPI test -“solely payments of principal and interest”
The estimation of expected credit losses for individual debt instruments requires an assessment of the financial situation of the counterparty
Tool for IFRS 9 is created on the basis of MS Excel. It is easy to use and intuitive for a user. It does not require the installation of any additional software or the assistance of IT specialists. When providing the tool we also ensure user access to workshops covering the application of IFRS9 followed by the availability of further advice on an on-going basis.
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Fair value
Impairment loss allowance
Partner, Capital Markets and Accounting Advisory Services, Assurance, Romania