COVİD-19 KOŞULLARI ALTINDA TİCARİ ALACAKLARA AİT BEKLENEN KREDİ ZARARLARININ TFRS 9 KAPSAMINDA BELİRLENMESİ

Erkin Nevzat Güdelci

doi:10.31460/mbdd.798686

İnceleme Makalesi

DETERMINATION OF EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES UNDER COVID-19 CONDITIONS ACCORDING TO TFRS 9

Yıl 2021, Cilt: 23 Sayı: 2, 355 - 379, 30.06.2021

Erkin Nevzat Güdelci

https://doi.org/10.31460/mbdd.798686

Cited By: 1

Öz

According to TFRS 9 Financial Instruments Standard, businesses should determine their expected credit losses based on current and future-oriented reasonable and supportable information. However, the uncertainty created by the Covid-19 outbreak makes it difficult for businesses with poor financial infrastructure to make predictions for the future. In this study, it has been tried to explain in detail how to determine the expected credit losses of commercial receivables for all businesses, especially small businesses with low financial capability, under the conditions created by Covid-19.

Anahtar Kelimeler

Expected Credit Losses, tfrs9, cOVİD-19, cOVİD-19, cOVİD-19

Kaynakça

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