Taskforce on Disclosures about Expected Credit Losses (DECL) updated guidance

News types: Guidance

Published: 13 December 2019

The Taskforce on Disclosures about Expected Credit Losses (DECL) has published updated guidance on what good IFRS 9 Expected Credit Loss accounting (ECL) disclosures look like.

The guidance is aimed primarily at the biggest UK-headquartered banks and building societies, but is also likely to be relevant to a much wider group of preparers.

Taskforce's Press Release