The Bank of Botswana has released two circulars to address IFRS 9 requirements during the COVID-19 pandemic.
The first circular is on Guidance on the Regulatory Treatment of IFRS 9 in the Context of COVID-19. The second circular focuses on an amendment of the Revised Directive on International Convergence of Capital Measurement and Capital Standards for Botswana and Liquidity Support.
Details are available here.
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