Problem Credit Management - Part 3

Problem Credit Management - Part 3

概要

This tutorial covers the accounting treatment for problem credits, particularly those customers classified as nonperforming. It describes basic problem credit accounting requirements, key concepts such as days past due (DPD) and default, and the issues that arise when calculating provisions. It also provides detailed coverage of individually-assessed and collective provisions. Finally, the tutorial looks at the issues arising from the use of the incurred loss approach and provides details of the expected loss approach under IFRS 9.

宗旨

On completion of this tutorial, you will be able to:
- Identify the accounting treatment for customer obligations and problem credits
- Recognize the differences between individually-assessed and collectively-assessed provision methodologies, and the process for calculating both
- Differentiate between incurred and expected loss approaches

內容

Topic 1: Accounting Treatment for Problem Credits
Topic 2: Provisioning Methodologies
Topic 3: Incurred Loss vs. Expected Loss Approaches

詳情

活動編號
TERFR17007101
地點
網上平台
語言
英文
級別
Advanced
課程時數
SFC:1.00, PWMA:1.00
費用
機構會員員工: HK$310
非會員: HK$470
所有會員: HK$310