IFRS Video: Expected credit losses (ECL) disclosures for banks

In this video, Laure Guegan, Fabio Fabiani and Cullum Allen reflect on the major ECL disclosure topics from banks’ December 2020 reporting. 

They look at key trends, highlight examples of leading practice and discuss the main focus areas for 2021 reporting.

We look at four key areas:

  • Granularity of information
  • Economic scenarios
  • Overlays and post-model adjustments
  • ECL sensitivity analysis