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Wednesday 19 June 2013

ProjectsWork plan for IFRSsFinancial Instruments (replacement of IAS 39)Phase II – Amortised cost and impairment of financial assetsBoard discussion and papers 3

Phase II – Amortised cost and impairment of financial assets

Expert Advisory Panel

Board discussion and papers 3

Stage 3: Request for information

Date Ref. TitleUpdate

May 2009
(IASB)

5

5A

5C

5D

Cover note: topics to be discussed in May and June

Amortised cost - an expected cash flow approach

Amortised cost - objective of an impairment test and implications for financial assets

Comparison between possible impairment approaches

5 May 2009
(IASB)

1

n/a

Cover note - remeasurement method based on discounted cash flows

Current Value Measurement Method For Financial Instruments

April 2009
(IASB)

14

Measurement Methods: Amortised Cost