MFRS 9: Expected credit loss models - Workshop 2018

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Mr David Meow Li Hwa

The new MFRS 9, effective on 1.1.2018, would require several assets, recognised and unrecognised, to be assessment for impairment under a new credit loss assessment, namely the expected credit loss approach instead of the age-old incurred loss model. This workshop seeks to provide guidance into the implementation of the expected credit loss model.

Key topics covered:

  • Overview of MFRS 9’s Expected Credit Loss approach in asset impairment
  • Probability of default
  • Credit Exposure Measurements (EAD and LGD)
  • Evaluating a credit risk model


  • Explain the new requirements for asset impairment as per the MFRS 9
  • Discuss the various forward-looking expected credit loss models (ECL)
  • Explain the measurement of probability of default (PD), exposure at default (EAD) and the loss given at default (LGD)
  • Discuss the model validation approaches to ensure the robustness of the ECL

All our workshops are available via in-house training.


Financial reporting accountants, auditors, regulators, financial risk managers, and finance managers, CMSRL holders and ERPs



1 day