Welcome to the website of the IFRS Foundation and the IASB

Thursday 20 June 2013

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

Phase II – Amortised cost and impairment of financial assets

Expert Advisory Panel

Board discussion and papers

Stage 4: Exposure Draft

Date Ref. TitleUpdate

24 August 2010
(IASB)

1A

1B

1C

1D

User feedback summary: comment letters, questionnaires, and outreach

General approach for redeliberations

Amortised Cost and Impairment - Objective and Approach

Scope of Expected Loss: Outlook period and conditions

3 August 2010
(IASB)

4

4A

4B

4C

Amortised Cost and Impairment - The Impairment

Variations of an expected loss approach

Alternative models

July 2010
(IASB)

9

9A

9B

Comment Letter Summary

Expert Advisory Panel

March 2010
(IASB)

13A

Outreach update

15 October 2009
(IASB)

1

Drafting of ED and comment period

6 October 2009
(IASB)

8

9

10

Guidance for variable interest rates

Presentation and disclosures

Interaction with other IFRSs (IAS 28 and IFRS 4)

September 2009
(IASB)

7

7A

12

12A

12B

ED Comment letter analysis

Classification and measurement: cover paper

Impairment: Cover paper

Summary feedback analysis for the Request for Information regarding the expected cash flow approach

Staff recommendations and questions to the Board