PwC's Demystifying IFRS 9 Impairment - 1. Overview

Learn more at http://www.pwc.com/ifrs9

IFRS 9's new impairment requirements for financial instruments are a big change from the existing IAS 39 guidance. Banks will be particularly impacted.

In this video, the first of a series, PwC's IFRS 9 accounting technical specialists, Sandra Thompson and Mark Randall, highlight the key issues.

Forthcoming videos will consider the new expected credit loss requirements in more detail. Coming up next, we focus on significant increase in credit risk - see    • PwC's Demystifying IFRS 9 Impairment ...  .

For more information about IFRS 9's impairment requirements see our In depth on PwC's Inform (https://inform.pwc.com/inform2/s/IFRS....