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

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.

The updated guidance can be viewed here

A letter from the co-chairs can be viewed here

The Taskforce's Press Release can be viewed here

The Taskforces's original report can be viewed here

Original article link: https://www.frc.org.uk/news/december-2019-(1)/taskforce-on-disclosures-about-expected-credit-los

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