"IFRS 9 and the Expected Credit Loss Model" is a comprehensive guide that addresses the fundamental principles of the international accounting standard IFRS 9. The focus is on the expected credit loss model, which plays a crucial role in financial reporting. The author, Laura Coppola, explains the necessity of a transparent and clear representation of a company's financial situation to ensure the informational function of the financial statements. The book provides an in-depth analysis of the conceptual foundations and practical application of accounting standards, highlighting the subjective elements of financial reporting. It is aimed at professionals in accounting and finance who wish to develop a better understanding of the challenges and opportunities associated with the application of IFRS 9. Its clear structure and well-founded arguments make it a valuable reference work for both students and practitioners alike.