Welcome to the website of the IFRS Foundation and the IASB

Tuesday 21 October 2014

Banner graphic

Project news history


 

 ED published that uses expected cash flow approach for impairment of financial assets


On 5 November 2009,

The Board published an exposure draft (ED) that uses an expected cash flow approach for the impairment of financial assets. The ED is open for comment until 30 June 2010.

The publication of the ED follows the publication of a  Request for Information in June 2009 in which the IASB was seeking comments on the feasibility of an expected cash flow approach for the impairment of financial assets.