{"id":5193,"date":"2026-03-31T15:37:33","date_gmt":"2026-03-31T15:37:33","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=5193"},"modified":"2026-03-31T15:37:36","modified_gmt":"2026-03-31T15:37:36","slug":"modello-ecl","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/modello-ecl\/","title":{"rendered":"Modello ECL"},"content":{"rendered":"<p>modello di svalutazione dei crediti previsto dal principio contabile internazionale IFRS 9, basato sulla stima delle perdite attese sui crediti lungo l\u2019intero orizzonte di vita dello strumento finanziario. Il modello richiede che le imprese rilevino tempestivamente le perdite attese, tenendo conto delle informazioni disponibili, incluse le prospettive economiche future.<\/p>\n\n\n\n<p><\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/5193?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Download PDF\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>modello di svalutazione dei crediti previsto dal principio contabile internazionale IFRS 9, basato sulla stima delle perdite attese sui crediti lungo l\u2019intero orizzonte di vita dello strumento finanziario. Il modello richiede che le imprese rilevino tempestivamente le perdite attese, tenendo conto delle informazioni disponibili, incluse le prospettive economiche future.<\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-5193","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modello ECL - Costanzo e Associati<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/modello-ecl\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modello ECL - Costanzo e Associati\" \/>\n<meta property=\"og:description\" content=\"modello di svalutazione dei crediti previsto dal principio contabile internazionale IFRS 9, basato sulla stima delle perdite attese sui crediti lungo l\u2019intero orizzonte di vita dello strumento finanziario. Il modello richiede che le imprese rilevino tempestivamente le perdite attese, tenendo conto delle informazioni disponibili, incluse le prospettive economiche future.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/modello-ecl\/\" \/>\n<meta property=\"og:site_name\" content=\"Costanzo e Associati\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-31T15:37:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-31T15:37:36+00:00\" \/>\n<meta name=\"author\" content=\"svitlanakry@gmail.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"svitlanakry@gmail.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/\"},\"author\":{\"name\":\"svitlanakry@gmail.com\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#\\\/schema\\\/person\\\/bcd911b92620e6c79313b4195b623aab\"},\"headline\":\"Modello ECL\",\"datePublished\":\"2026-03-31T15:37:33+00:00\",\"dateModified\":\"2026-03-31T15:37:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/\"},\"wordCount\":51,\"publisher\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#organization\"},\"articleSection\":[\"Glossario di economia e finanza\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/\",\"url\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/\",\"name\":\"Modello ECL - Costanzo e Associati\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#website\"},\"datePublished\":\"2026-03-31T15:37:33+00:00\",\"dateModified\":\"2026-03-31T15:37:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/glossario-economia-finanza\\\/modello-ecl\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Modello ECL\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#website\",\"url\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/\",\"name\":\"Costanzo e Associati\",\"description\":\"Consulenti di impresa\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#organization\",\"name\":\"Costanzo & Associati\",\"url\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/wp-content\\\/uploads\\\/2016\\\/08\\\/logo-white.png\",\"contentUrl\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/wp-content\\\/uploads\\\/2016\\\/08\\\/logo-white.png\",\"width\":285,\"height\":46,\"caption\":\"Costanzo & Associati\"},\"image\":{\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.costanzoeassociati.it\\\/#\\\/schema\\\/person\\\/bcd911b92620e6c79313b4195b623aab\",\"name\":\"svitlanakry@gmail.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g\",\"caption\":\"svitlanakry@gmail.com\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Modello ECL - Costanzo e Associati","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/modello-ecl\/","og_locale":"en_GB","og_type":"article","og_title":"Modello ECL - Costanzo e Associati","og_description":"modello di svalutazione dei crediti previsto dal principio contabile internazionale IFRS 9, basato sulla stima delle perdite attese sui crediti lungo l\u2019intero orizzonte di vita dello strumento finanziario. Il modello richiede che le imprese rilevino tempestivamente le perdite attese, tenendo conto delle informazioni disponibili, incluse le prospettive economiche future.","og_url":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/modello-ecl\/","og_site_name":"Costanzo e Associati","article_published_time":"2026-03-31T15:37:33+00:00","article_modified_time":"2026-03-31T15:37:36+00:00","author":"svitlanakry@gmail.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"svitlanakry@gmail.com","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/#article","isPartOf":{"@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/"},"author":{"name":"svitlanakry@gmail.com","@id":"https:\/\/www.costanzoeassociati.it\/#\/schema\/person\/bcd911b92620e6c79313b4195b623aab"},"headline":"Modello ECL","datePublished":"2026-03-31T15:37:33+00:00","dateModified":"2026-03-31T15:37:36+00:00","mainEntityOfPage":{"@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/"},"wordCount":51,"publisher":{"@id":"https:\/\/www.costanzoeassociati.it\/#organization"},"articleSection":["Glossario di economia e finanza"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/","url":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/","name":"Modello ECL - Costanzo e Associati","isPartOf":{"@id":"https:\/\/www.costanzoeassociati.it\/#website"},"datePublished":"2026-03-31T15:37:33+00:00","dateModified":"2026-03-31T15:37:36+00:00","breadcrumb":{"@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.costanzoeassociati.it\/glossario-economia-finanza\/modello-ecl\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.costanzoeassociati.it\/"},{"@type":"ListItem","position":2,"name":"Modello ECL"}]},{"@type":"WebSite","@id":"https:\/\/www.costanzoeassociati.it\/#website","url":"https:\/\/www.costanzoeassociati.it\/","name":"Costanzo e Associati","description":"Consulenti di impresa","publisher":{"@id":"https:\/\/www.costanzoeassociati.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.costanzoeassociati.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.costanzoeassociati.it\/#organization","name":"Costanzo & Associati","url":"https:\/\/www.costanzoeassociati.it\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.costanzoeassociati.it\/#\/schema\/logo\/image\/","url":"https:\/\/www.costanzoeassociati.it\/wp-content\/uploads\/2016\/08\/logo-white.png","contentUrl":"https:\/\/www.costanzoeassociati.it\/wp-content\/uploads\/2016\/08\/logo-white.png","width":285,"height":46,"caption":"Costanzo & Associati"},"image":{"@id":"https:\/\/www.costanzoeassociati.it\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.costanzoeassociati.it\/#\/schema\/person\/bcd911b92620e6c79313b4195b623aab","name":"svitlanakry@gmail.com","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/16f853cd7948c3e6c88ca36fe0453c2ca560cc9b7ae7bb353fb8c1781932c6f4?s=96&d=mm&r=g","caption":"svitlanakry@gmail.com"}}]}},"_links":{"self":[{"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/5193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/comments?post=5193"}],"version-history":[{"count":1,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/5193\/revisions"}],"predecessor-version":[{"id":5194,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/5193\/revisions\/5194"}],"wp:attachment":[{"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/media?parent=5193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/categories?post=5193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/tags?post=5193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}