Applying the expected credit loss model under IFRS 9 to trade receivables – dReport in English
IFRS 9, simplified approach for trade receivables, policy, judgements and estimates and disclosures including credit risk – Accounts examples
IFRS 9 para 5.5.15 simplified approach for trade receivables and contract assets, disclosures for receivables and contract assets and liabilities – Accounts examples
IFRS 9 - Impact of price concessions on ECL of trade receivables
How to calculate allowance for doubtful debts? - Financiopedia
ANALYSIS: Trade receivables IAS 39 vs IFRS 9 – Accountancy SA
IFRS 9 — new approach to classification and impairment of financial assets - Korpus Prava.Publications
Impairments of financial instruments are changing under IFRS 9! | GAAP Dynamics
Accounting for Impairment of Lease Receivables under IFRS 9 | GAAP Dynamics
Simplified Approach for ECL for trade receivables
Impairment of receivables - IFRS MEANING
IFRS 9 para 5.5.15, simplified approach for impairment of trade receivables, IFRS 7 paras 35A-N, certain disclosures – Accounts examples