View source for Rebuttable Presumption

== Definition ==
'''Rebuttable Presumption''', in the context of IFRS 9 refers to certain choices made in standard that aim to govern certain classification or measurement aspects<ref>IFRS Standard 9, Financial Instruments</ref> in all cases except where a substantiated case can be made against

== IFRS 9 Rebuttable Presumption List ==
* The credit risk on a financial asset has increased significantly since initial recognition when contractual payments are more than 30 days past due
* That default does not occur later than when a financial asset is 90 days past due unless an entity has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate
* Unless inflation risk is contractually specified, it is not separately identifiable and reliably measurable and hence cannot be designated as a risk component of a financial instrument

== See Also ==
* For the legal definition of Rebuttable Presumption see [https://en.wikipedia.org/wiki/Rebuttable_presumption Wikipedia Entry]

== References ==  
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[[Category:Measurement]]