A concise, practical credit provisions reference that explains the accounting vs credit provisions debate, maps IFRS 9 loss allowance guide requirements to traditional provisioning practices, and delivers ready-to-use tables, models and disclosures to produce compliant ECL calculations fast.

Professional Word template to document your IFRS 9 ECL model methodology, assumptions and data sources — ready to adopt into audit files and financial statements, reducing preparation time and ensuring compliance.

A practical, fully compliant IFRS 9 implementation guide that walks finance and risk teams through Expected Credit Loss (ECL) calculations — step by step, with worked examples, ready-made tables, and disclosure templates to integrate into your financial statements.