Le traitement comptable des provisions pour pertes attendues applicables aux créances commerciales en IFRS 9

Lionel Escaffre ()
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Lionel Escaffre: GRANEM - Groupe de Recherche Angevin en Economie et Management - UA - Université d'Angers - AGROCAMPUS OUEST - Institut National de l'Horticulture et du Paysage

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Abstract: Accounting treatment of provisions for expected losses applicable to trade receivables under IFRS 9 Lionel Escaffre Professor of Universities (University of Angers) Statutory auditor member of the CRCC in Paris 1. The principle of accounting for provisions for expected losses IFRS 9 standard relating to financial instruments is applicable to financial years beginning on January 1, 2018. In addition to the accounting treatment of hedging instruments, the standard covers the recognition and measurement of all financial assets and liabilities, and therefore receivables are financial instruments according to the international accounting framework. As in IAS 39, receivables are therefore classified as financial assets and subject to impairment tests. The impairment test applicable in IAS 39 was based on the principle of the proven loss model. In this case, the provision was based on the recognition of a risk which led to impairment. IFRS 9 introduces a new impairment model called "expected loss model", which will require faster recognition of expected losses based on statistical modeling. This statistical model, which can take the form of a matrix, is established based on a past and contextual analysis of the risks of non-recovery on certain types of receivables. In other words, IFRS 9 requires accounting for the expected impairment according to a statistical model from the initial recognition of the receivable. The estimated economic loss corresponds to the expected loss assessed beyond that originally assessed. The same impairment model applies to all financial assets regardless of the type of receivables or loans envisaged. This model based on expected credit losses is a response to the financial crisis of 2008. Indeed in its arguments, the IASB specifies in IFRS 9 (§ BC5.83) that this model is likely to provide users financial statements useful information on the amount, timing and uncertainty of the economic benefits generated by financial instruments. In addition, the international standard setter meets the limits of IAS 39, limits formulated by some

Date: 2019-02-01
New Economics Papers: this item is included in nep-acc
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Published in Revue Française de Comptabilité, 2019

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