Znehodnocení finančních aktiv dle IFRS 9

The diploma thesis summarises the requirements of the currently effective IFRS 9 for the classification, measurement and recognition of financial assets and their impairment, and briefly compares the expected credit loss model introduced by that standard with the previously used incurred loss model, which was modified under IAS 39. The main part, however, is devoted to the impairment of financial assets under IFRS 9, in particular the definition of which categories of assets are subject to impairment testing and examples of models that can be used for this purpose in order to meet the basic principles set out in the standard. The final chapter then applies some of the models mentioned in the previous chapters to financial assets held by company ABC.