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The following scenarios describe ledger entries for adding ECL to an existing lot if you enable the ECL Transition option when you use asset-level expected credit loss (ECL) with an IFRS accounting basis. 

The entity is transitioning to the current expected credit loss model and the credit loss entry is flagged as a Transition, that is, ECL Transition = Y on the Book Asset-Level panel. The entity updates an existing lot with Expected Credit Losses of $30.

In the Book Asset-Level panel, when you set the ECL Transition option to Yes, you can flag the asset as Purchased Impaired if necessary. 

Book Asset-Level Transition for IFRS - FVOCI

The ledger entries follow for an IFRS accounting basis with an FVOCI (Fair Value - Other Comprehensive Income) regulatory category. 

Book Asset-Level Transition for IFRS – Amortized Cost

The ledger entries follow for an IFRS accounting basis with an AC (Amortized Cost) regulatory category.