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Question (2) In the 10 years that company A has been trading, it has only once experienced a bad debt. It therefore uses direct write-off method to account for bad debts in its financial statements. Is this acceptable under IFRS? Why or why not? O No, because IFRS does not permit the use of the direct write-off method. O Yes. While IFRS discourages the use of the direct write-off method, where bad debts are likely to be minimal or zero, it is acceptable for a business to adopt this approach. O No, because IFRS requires businesses to apply the expected credit loss approach, which may be based on either the direct write-off or provision (allowance) method. Yes. Businesses can choose whether to adopt the direct write-off method or the provision (or allowance) method based on which will yield the most accurate estimates. O Bookmark for review