South Africa


  • Service: Audit
  • Industry: Financial Services
  • Type: Survey report
  • Date: 2014/08/20

Implementing the new expected credit loss model 

This New on the Horizon provides detailed analysis on the IASB's recent discussion paper on accounting for dynamic risk management activities.

Share this

Share this

New on the Horizon archive

New on the Horizon publications consider the requirements of IASB Exposure Drafts. They include a discussion of the key elements of the proposed requirements and respective observations.