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Wednesday 22 October 2014

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Phase II: Impairment


 Request for information comment letters

On 25 June 2009 the International Accounting Standards Board (IASB) published a Request for Information on the feasibility of an expected loss model for the impairment of financial assets.


Impairment is one of the issues that the IASB is addressing in the second phase of its comprehensive review of IAS 39 Financial Instruments: Recognition and Measurement.

Comment Letter deadline

The Request for Information was open until 1 September 2009.

Respondent type

  • Respondent Type Number Percentage
  •  
    Financial Insitution
    31
    17%
  •  
    Preparer
    13
    7%
  •  
    Standard-setting body
    11
    6%
  •  
    Accountancy Body
    7
    4%
  •  
    Public sector
    4
    2%
  •  
    Accounting firms
    3
    2%
  •  
    Individuals
    3
    2%
  •  
    Regulators
    3
    2%
  •  
    International bodies
    2
    1%
  •  
    Other
    2
    1%
  • Total 180 100%

Geographic region

  • Geographic Region Number Percentage
  •  
    Europe
    38
    48%
  •  
    Asia-Pacific
    20
    25%
  •  
    International
    10
    13%
  •  
    North America
    9
    11%
  •  
    Africa
    2
    3%
  •  
    South America
    0
    0%
  •  
    Middle East
    0
    0%
  • Total 79 100%