Tuesday 21 May 2013
6
General approach after SD
4
4A
4B
4C
4D
4E
Cover paper and examples
Interest income recognition and definition of amortised cost
Discounted versus undiscounted expected losses
Non-accrual principle
Comment letter summary
Summary of outreach for Supplementry Document on Impairment
2
Appendix to 2
Accounting for Purchased Debt Instruments subject to Impairment Accounting
Appendix: Accounting for Purchased Debt Instruments subject to Impairment Accounting
4-4C
Zip of Agenda paper 4 to 4C: Financial Instruments: Impairment
8
Disclosures
7
Comment period for supplemental document
5
Feedback on Alternative 4A
8A
8B
8C
Impairment
Confirmation of direction provided
Presentation and disclosures
Scope: loan commitments and financial guarantee contracts
1
1A
Recognition of Credit Impairment Losses - Models 2, 4, and 5(A and B)
Addendum to Agenda Paper 1 / Memorandum 75
1B
1C
1D
Cover paper
Scope: short-term trade receivables
Allocation of lifetime expected losses under decoupling
Good book / bad book distinction
Scope: individual financial assets
Accounting for Financial Instruments
Recognition of Credit Impairment Losses
9
9A
9B
10
10A
Expected Loss (EL) estimate allocation diagrams
Analysis of Expected Loss (EL) allocation approaches
Comment Letter Summary - Impairment and Interest Recognition
Key Issues for Redeliberations
13-13C
15
Education Session
Amortised Cost and Impairment
