Sunday 21 March 2010

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Financial Instruments: Impairment of Financial Assets

Request for Information and comment letters


 

On the 25 June the International Accounting Standards Board (IASB) published a Request for Information on the feasibility of an expected loss model for the impairment of financial assets.

Impairment is one of the issues that the IASB is addressing in the second phase of its comprehensive review of IAS 39 Financial Instruments: Recognition and Measurement.

Comment Letter deadline  

Related documents

The Request for Information was open for comment until 1 September 2009. The comment period is now closed.