Cross word puzzle - IFRS 9 & 7

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Across
  1. 3. IFRS 7.35B(b) requires disclosing key information affecting credit risk
  2. 4. A practical expedient that is used to measure ECL for trade receivables.
Down
  1. 1. IFRS 9 requires calculation of
  2. 2. Collateral held as security is disclosed under this section of financial statements