ОТЧИТАНЕ НА КРЕДИТНИТЕ ЗАГУБИ СПОРЕД МСФО 9: ФИНАНСОВИ ИНСТРУМЕНТИ
АCCOUNTING OF THE CREDIT LOSSES ACCORDING TO THE IFRS 9

Summary/Abstract: In July 2014, the International Accounting Standard Board (IASB) issued IFRS 9’s impairment requirements, containing detailed guidance on the recognition of expected credit losses. The requirements affect all entities that hold debt-type financial assets or issue commitments to extend credit that are not accounted for at future value. In publishing these requirements, the IASB aims to rectify what was perceived to be a major weakness in accounting during the financial crisis of2007/8, namely the recognition of credit losses at too late a stage. IFRS 9 does not retain the practical expedient available in IAS 39 to measure impairment on the basis of an instrument’s fair value using an observable market prices.In the current research the new model for the measurement of expected credit losses have been analyzed. The basic principles of disclosures the effects of the measurements have been presented.

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