On 25 June 2009, the Board published a Request for Information to seek comments on the feasibility of an expected cash flow approach for the impairment of financial assets.

On 5 November 2009, the Board published an exposure draft (ED) that uses an expected cash flow approach for the impairment of financial assets.

On 31 January 2011 the IASB and FASB published for public comment a supplementary document on impairment accounting. For the IASB the document (Financial Instruments: Imapirment) is a supplement to the exposure draft Financial Instruments: Amortised Cost and Impairment. The comment deadline for this document is 1 April 2011. Click here for details.