Global Standards for the world economy

Wednesday 24 May 2017

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Phase II - Amortised cost and impairment of financial assets


 Request for Information and comment letters

On 25 June 2009 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.

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


Due process document Accompanying material
Read the Request for Information [PDF] Click here  for examples illustrating possible ways of applying an expected cash flow approach to variable rate instruments