Tag: IFRS 9

Employee loan accounting treatment under IAS 19 and IFRS 9

Employee Loan Accounting Treatment Under IAS 19 and IFRS 9

31 Jul 2026Interest-free and concessional staff loans create an employee benefit that often goes unrecognised, because the loan sits on the boundary between two standards. This post sets out the employee loan accounting treatment under IAS 19 and IFRS 9, with a worked example showing the profit and loss impact each year.

How to calculate ECL on trade receivables under IFRS 9 using provision matrix

How to Calculate ECL on Trade Receivables Under IFRS 9

7 Feb 2026IFRS 9 requires companies to recognise expected credit losses on trade receivables from day one. This guide explains how to build a provision matrix – the most common method for calculating ECL on trade receivables under the simplified approach.