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Understanding IFRS 9: When Does Default Occur According to International Accounting Standards?
IFRS 9 default financial assets accounting standards credit risk 逾期 default presumption
IFRS 9 established a rebuttable presumption that default does not occur later than when a financial asset is ___. What is the missing phrase? A. 120 days past due B. 60 days past due C. 30 days past due D. 90 days past due

D. 90 days past due

根据企业会计准则，如果金融工具逾期超过90天仍未付款，通常会被认为发生了违约，除非企业有合理且有依据的信息证明即使逾期超过90天，信用风险也未显著增加。因此，IFRS 9设立了一个可反驳的假设，即违约不会晚于金融资产逾期90天。

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