Welcome to the website of the IFRS Foundation and the IASB

Sunday 29 May 2016

Banner graphic

Project news history


IASB staff presented summary of feedback received

 18 October 2012

The IASB staff presented a summary of the feedback received. Overall the majority of outreach participants, including users of financial statements, support an impairment model that distinguishes assets that have deteriorated in credit quality from those that have not.

For further details, view the October 2012 update.