In relation to the recognition of expected credit losses on financial assets it replaces International Accounting Standard (IAS) 39.
A mhéid a bhaineann leis na caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais a shainaithint, cuirtear é in ionad Chaighdeán Idirnáisiúnta Cuntasaíochta (IAS) 39.