The following comparison document ( https://www.bdo.ca/getmedia/d09dde1a-5004-4f44-b0fb-73c69fa6e2a5/ASPE_IFRS-Comparison_FI.pdf ) states

For trade receivables with maturities of less than 12 months and other long-term trade and lease receivables, an entity may elect to recognize lifetime ECL at all times, as opposed to assessing whether a significant increase in credit risk has occurred since initial recognition. In determining the ECLs for trade receivables, an entity may also use a "provision matrix" where receivables are segmented by their past due status, with provision rates for each vintage of receivables.

Where exactly do I find this in IFRS 9?



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