Syllabus B7
Financial Assets Impairment 11 / 21
Credit Losses - When?
1:11
Quiz on Credit Losses - When?
Credit Losses - How Much?
0:35
Quiz on Credit Losses - How Much?
How to Calculate 12m ECL
0:39
12m ECL Learning Question
Lifetime ECL Learning Question
Loss Allowance - Double Entry
0:36
Quiz on Loss Allowance
FVTOCI - Fall in FV
0:53
FVTOCI - Learning Question
Recap Quiz
Simplified Approach for Trade Receivables
0:46
Trade Receivables - Provision Matrix
0:59
Credit Impaired Financial Assets
2:34
Originated Credit Impaired Financial Assets - Summary
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B. Elements of financial statements
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B. Elements of financial statements