PwC's Demystifying IFRS 9 for Corporates 7. Provision matrix 

Learn more at www.pwc.com/ifrs9
There is a common perception that IFRS 9 Financial Instruments will not have a big impact on Corporates - in this video series, we will highlight why we think that perception is wrong!
In the seventh of the series with PwC's IFRS 9 accounting technical specialists, Sandra Thompson and Derek Carmichael take a look at one of the practical expedients allowed by IFRS 9 for calculating expected credit losses on trade receivables, the use of a provision matrix. They provide a walkthrough on one possible approach, and discuss the practical considerations in developing the matrix.
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For more information about IFRS 9 see our publications (inform.pwc.com...) on inform.pwc.com/.