Main Page

From ACT Wiki
Jump to: navigation, search

Welcome to the Treasurer's Wiki

The Treasurer’s Wiki aims to share knowledge and experience across the treasury community. We hope you will use it as a platform to share knowledge and provide useful tools to other likeminded people.

The Association of Corporate Treasurers (ACT) sets the benchmark for international treasury excellence. As the Chartered body for treasury, we lead the profession by delivering our internationally recognised suite of treasury qualifications, by defining standards and by championing continuing professional development. We are the authentic voice of the treasury profession representing the interests of the real economy and educating, supporting and leading the treasurers of today and tomorrow.

All pages


(B)/W to Appropriation
Approved deferred share trust to Blockchain
Blocked currency to Caps
Captive insurance company to Contingent liabilities
Contingent risk to Default
Default fund to Ecommerce
Econometrics to FRS 21
FRS 22 to Funds
Funds transfer pricing to IFRS: issues for the treasurer
IFRS 1 to Issue
Issue price to MPC
MPE to Net debit cap
Net income to PSDR
PSE to Prudence
Prudential to Ringgit
Ripple to Single trader
Sinking fund to Tax sparing
Tax transparency initiative to VAT return
VBA to Zero rated

Random article

Expected credit loss

Financial reporting - impairment of financial assets - IFRS 9

(ECL).

Expected credit loss is a calculation of the present value of the amount expected to be lost on a financial asset, for financial reporting purposes.

It is calculated as:

ECL = PD x EAD x LGD x Discount Factor


Where:

ECL = expected credit loss

PD = probability of default

EAD = exposure at default

LGD = loss given default

Discount Factor is based on the expected date of default


See also

New articles



Updated articles


Wiki homepage banner2.jpg