Wednesday 19 June 2013
5 to 5C
Agenda Papers 5 to 5C [Zip file]
5 to 5F
Agenda Papers 5 to 5F [Zip file]
5A
5B
Agenda Paper 5A: Impairment: Feedback Summary [PDF]
Agenda Paper 5B: Impairment: Summary of decisions to date (information only) [PDF]
5 to 5H
Agenda Papers 5 to 5H [Zip file]
5
Cover Sheet: Impairment
5 to 5B
Agenda Papers 5 to 5B: Impairment [Zip file]
4 to 4C
Agenda papers 4 to 4C: Financial Instruments: Impairment [Zip file]
8
Application of credit deterioration model to purchased financial assets with credit deterioration
6 to 6F
Agenda papers 6 to 6F: Impairment [Zip file]
3 to 3B
Agenda papers 3 to 3B: Impairment
Agenda papers 4 to 4C: Impairment [Zip file]
7 to 7B
Agenda papers 7 to 7B: Impairment [Zip file]
Three-bucket approach
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
2 App.
Accounting for Purchased Debt Instruments subject to Impairment Accounting
Appendix to Agenda paper 2: Accounting for Purchased Debt Instruments subject to Impairment Accounting
4-4C
9
Financial Instruments: Impairment: Disclosures