Global Standards for the world economy

Wednesday 26 April 2017

Banner graphic

Project news

Project news history


Podcast recording on Financial Instruments: Expected Credit Losses available

 11 April 2013

In March 2013 the International Accounting Standards Board (IASB) published for public comment the Exposure Draft Financial Instruments: Expected Credit Losses, which introduces a revised set of proposals for the impairment of financial instruments.

In an effort to further understanding of the Exposure Draft and assist interested parties in providing feedback, the IASB staff have compiled a podcast answering some of the most frequently asked questions on the proposals.

The podcast is available for download here.

The Exposure Draft can be accessed via the “comment on a proposal” section of

The IASB asks for comments on the ED to be submitted by 5 July 2013.