Sommario
Cosa fanno le società di recupero crediti?
Le agenzie recupero crediti sono delle società specializzate nella riscossione di crediti insoluti per conto di soggetti terzi. Tali agenzie vengono spesso incaricate da banche e grandi imprese per il recupero parziale o totale di crediti derivanti da prestiti, mutui e finanziamenti.
Cosa significa credito Forborne?
I CREDITI FORBORNE Si tratta di crediti (non solo deteriorati ma anche in bonis) oggetto di concessioni (in inglese “forbearance”) da parte della banca. non performing exposures with forbearance measures, se riguardano clienti classificati in stato di deterioramento.
How are financial instruments measured under IFRS 9?
Initial measurement of financial instruments . Under IFRS 9 all financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs. This requirement is consistent with IAS 39.
Can You restate prior periods under IFRS 9?
Comparative financial statements IFRS 9 does not require an entity to restate prior periods. Restatement is permitted, if and only if, it is possible without the use of hindsight and the restated financial statements reflect all of the requirements of IFRS 9.
What does IFRS 9 mean for the prepayment of loans?
By contrast, IFRS 9 requires that the entity assess whether the fair value of the prepayment feature is significant for loans acquired or issued at a premium or discount and therefore adds to the complexity of the analysis for the classification of such instruments. Entities will need to develop a policy to assess “significance” in this context.
What is impracticable under IFRS 9?
IFRS 9 also provides that an entity need not apply IFRS 9 to interim periods prior to the date of initial application if this is impracticable. “Impracticable” for this purpose has the meaning attributed to it in IAS 8; i.e., the entity cannot apply the requirement after making every reasonable effort to do so.