Lending depth
DPD buckets, BNPL, revolving credit, restructuring, IFRS 9 ECL. The accounting that makes a loan book honest.
5 hands-on lessons in this topic. Read each one free, then practice it on a real double-entry ledger in the lab.
- Lesson 51
DPD buckets and impairment stages
A loan that's overdue isn't impaired yet. But every day matters.
- Lesson 52
BNPL: the 4-installment ledger
Klarna's 'pay in 4' is one purchase, five accounting events, and zero interest charged.
- Lesson 53
Revolving credit and the statement cycle
Credit cards don't have one balance. They have current, statement, and minimum.
- Lesson 54
Loan restructuring and modification
Extending tenor or cutting rate is a NEW loan on the books. It just doesn't feel like one.
- Lesson 55
IFRS 9 Expected Credit Loss (ECL): the formula behind the provision
Provision = PD × LGD × EAD. Three numbers, one row in your loan book.