{"id":991,"date":"2025-09-17T18:35:20","date_gmt":"2025-09-17T18:35:20","guid":{"rendered":"https:\/\/w3.cfo.tools\/?page_id=991"},"modified":"2025-09-17T19:26:18","modified_gmt":"2025-09-17T19:26:18","slug":"ifrs9simplified","status":"publish","type":"page","link":"https:\/\/cfo.tools\/en\/ifrs9simplified\/","title":{"rendered":"IFRS 9 Simplified Approach"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"991\" class=\"elementor elementor-991\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2eda3d3b e-flex e-con-boxed e-con e-parent\" data-id=\"2eda3d3b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-142fb31e elementor-widget elementor-widget-text-editor\" data-id=\"142fb31e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/\">HOME<\/a> \/ <a href=\"https:\/\/cfo.tools\/tools\/\">TOOLS<\/a> \/ [ 07 ]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d9708a7 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3d9708a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Expected Credit Loss Tool - IFRS 9, Simplified Approach <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-519c0362 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"519c0362\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Our ECL Tool for exposures under IFRS 9 \u2013 Simplified Approach is designed to help financial institutions and businesses accurately calculate expected credit losses with ease and compliance. Built with flexibility and transparency in mind, the tool supports automatic expected ECL curve calculation based on historical data for invoices and payments. It calculates automatically the expected credit loss (ECL) of the exposures using ECL models models of historical loss, which are applied on the balances as of the end of reporting period. It allows for macroeconomic adjustment on the historical ECL curve to reflect the expected future developments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-541acda2 elementor-widget elementor-widget-image\" data-id=\"541acda2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp\" class=\"attachment-full size-full wp-image-368\" alt=\"person calculating\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating.webp 1000w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-300x200.webp 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/05\/person-calculating-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-434ae816 e-flex e-con-boxed e-con e-parent\" data-id=\"434ae816\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8629731 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"8629731\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The tool relies on a detailed approach for ECL calculations with a number of automations, designed to simplify the process. In brief:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0ef49b tool-list elementor-widget elementor-widget-text-editor\" data-id=\"1c0ef49b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>The tool can be applied to trade and other short-term receivables, assets driven by contracts with customers under IFRS 15 with no material financial component and lease receivables.<\/li><li>The tool uses historical customer data (invoices and payments) to construct custom ECL models, based extended provision matrix calculatios, that automatically essess the historical loss rates for the relevant portfolios of assets.<\/li><li>The calculated historical models are then applied to the portfolio balances as of the end of reporting period to assess the lifetime ECL.<\/li><li>The tool supports adjusting the ECL curve for expected macroeconomic effects to reflect expected future macroeconomic developments.<\/li><li>All needed inputs (invoices, payments, balances) can be easily importend or exported.from CFO.tools. All calculations (ECL curve, ECL calculations) can be easily exposred from the system.<\/li><li>The tool can work with large volumes of data (over 1m records).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6677b8c elementor-widget elementor-widget-text-editor\" data-id=\"6677b8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The methodology and the approach of the tool have been consulted with IFRS experts from a leading audit firm.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45016387 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"45016387\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Advantages:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fec8121 e-con-full e-flex e-con e-child\" data-id=\"5fec8121\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7471aa24 elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7471aa24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Fast and easy-to-use<\/li><li>Automated ECL curve calculation<\/li><li>Allows for forward-looking macroeconomic adjustment on ECL<\/li><li>Detailed exposurs of ECL curve and balances with calculated ECLs.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e15a4fb elementor-widget__width-initial tool-list elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"2e15a4fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Automated data input for key ECL components (invoices, payments, balances)<\/li><li>Supports easy processing of large volumes of data (over 1m records)<\/li><li>Support and help available thought the process<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ca79925 elementor-arrows-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"2ca79925\" data-element_type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;5d5b53b&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;fe7feb2&quot;}],&quot;slides_to_show&quot;:&quot;2&quot;,&quot;slides_to_scroll_mobile&quot;:&quot;1&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:28,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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\/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 2\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-310d694d e-flex e-con-boxed e-con e-child\" data-id=\"310d694d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b39afe elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"6b39afe\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-04-10-at-19-34-39-IFRS-9-Simplified-Approach-ECL.png\" data-elementor-open-lightbox=\"yes\" 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data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Screenshot 2025-09-17 at 22-18-46 IFRS 9 Simplified Approach\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MTA4NywidXJsIjoiaHR0cHM6XC9cL2Nmby50b29sc1wvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNVwvMDlcL1NjcmVlbnNob3QtMjAyNS0wOS0xNy1hdC0yMi0xOC00Ni1JRlJTLTktU2ltcGxpZmllZC1BcHByb2FjaC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2138\" height=\"810\" src=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach.png\" class=\"attachment-full size-full wp-image-1087\" alt=\"\" srcset=\"https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach.png 2138w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-300x114.png 300w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-1024x388.png 1024w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-768x291.png 768w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-1536x582.png 1536w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-2048x776.png 2048w, https:\/\/cfo.tools\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-17-at-22-18-46-IFRS-9-Simplified-Approach-18x7.png 18w\" sizes=\"(max-width: 2138px) 100vw, 2138px\" 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