IFRS 9 and COVID-19


The application of IFRS 9 in the context of the COVID-19 pandemic.

On March 27, the International Financial Reporting Standards (IFRS) issued a document is intended to support the consistent application of requirements in IFRS® Standard, providing a framework for determining the amount of expected credit losses (ECL) that should be recognised. 


AIFRS 9 and COVID-19