SPPI Test - A new paradigm in IFRS 9 - Obligation or fairly useful

CA. Akhil Maheshwari, CMA, MBA , Last updated: 17 March 2017  
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The revised Reporting Standard IFRS-9 (and new converged standard in India i.e. Ind AS 109) has introduced two fresh paradigms or say, two new bones to the accounting systems for financial instruments viz. SPPI Test and Three-stage Expected Credit Loss Model. Although it has been more than a year si

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CA. Akhil Maheshwari, CMA, MBA
(CA,CMA(USA),MBA,CS Professional,S.IAI)
Category Professional Resource   Report

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