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COVID-19 has resulted in changes to loan agreements and payment schedules. How should these changes be accounted for in IFRS 9, Financial instruments? Marie Kling talks through modification, ECLs, business model assessments and more.
By PwC4.9
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COVID-19 has resulted in changes to loan agreements and payment schedules. How should these changes be accounted for in IFRS 9, Financial instruments? Marie Kling talks through modification, ECLs, business model assessments and more.

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