IFRS 9 Credit Losses After a Hurricane: Receivables, Contract Assets & Overlays (Policyholders / Non-Insurers)
November 3, 2025by Dr Dawkins Brown
Applying IFRS 9 Expected Credit Loss (ECL) to trade receivables, contract assets and other short-term financial assets after a natural disaster—staging, overlays, forbearance, write-offs, recoveries, and disclosures. Links to IFRS 15 (contract assets), IAS 1/10 (presentation & events), IAS 12 (tax), IAS 37 (provisions). Hurricanes reshape credit risk overnight. IFRS 9 requires forward-looking ECL that...
