On 31 January 2011 the IASB published for public comment Financial Instruments: Impairment
. This is a supplementary document to the Exposure Draft Financial Instruments: Amortised Cost and Impairment
. The supplementary document is a joint document published by the IASB and the US-based Financial Accounting Standards Board. The scope of the document is open portfolios of financial assets measured at amortised cost, excluding short-term trade receivables.