In particular, IFRS 9 responds to the G20’s call to move to a more forward-looking model for the recognition of expected credit losses on financial assets.
Go háirithe, is freagairt é IFRS 9 don iarraidh ó G20 dul i dtreo samhla a bheidh dírithe níos fearr ar an todhchaí lena sainaithneofar na caillteanais chreidmheasa ionchasacha ar shócmhainní airgeadais.