Candidates for Expert Advisory Panel membership (expected cash flow approach)
22 October 2009
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On 22 October 2009, the Board is seeking candidates to participate in an expert advisory panel (EAP) that will advise the Board on the operational issues surrounding the application of the Expected Cash Flow approach (ECF).
The work of the panel will inform the deliberations of the Board in relation to the second part of the three part project to replace IAS 39 Financial Instruments.
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The EAP has the following objectives:
- to advise the Boards on how operational challenges of the IASB’s ECF approach and the FASB’s approach might be resolved; in particular:
(a) how to best address process-driven implementation issues; the EAP is expected to provide analyses and develop practical solutions for this purpose;
and
(b) what guidance would be useful to be provided by the Boards and in what format (educational guidance or as part of authoritative literature);
- to assist in organising and running field testing of any proposals made by the Board.
Candidates who meet the specifications in the document above and who would like to participate in the EAP should contact the IASB via email (iasb@iasb.org) by 5 November 2009.
To go to the Financial Instruments: Impairment of Financial Assets project page, click here.