ecl-calculator
Calculate the IFRS 9 Expected Credit Loss provision on trade receivables and post the credit loss expense journal entry. Replaces the old incurred-loss model with a forward-looking provision from day one.
Inputs
- period_id
- loss_rates — Historical loss rates per aging bucket — defaults from references/default_loss_rates.md
- client_list — Client IDs or invoice wikilinks for individual assessment
- current_ecl — Current-period ECL assessment — closing loss allowance.
- prior_ecl — Prior-period ECL assessment — provides the opening balance.
How you ask
- period-end ECL provision
- ECL stage
- credit loss expense
- provision matrix.
Outputs
- ecl-assessment (markdown)
- ecl-je (markdown)
Levelbeginner
Inputdata
Outputspreadsheet
Setup[none]
Roles[Finance Manager]