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Credit-impaired financial assets
There are a number of different measurement, derecognition, presentation and disclosure considerations which can be overlooked when accounting for and reporting credit-impaired financial assets (sometimes referred to as ‘stage 3’ or ‘defaulted’). To help identify and address these, this practice aid gathers together different possible IFRS considerations when dealing with financial asset(s) that are credit-impaired.

© #year# PricewaterhouseCoopers LLP. This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under licence.

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This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

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