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Financial Instruments: Impairment of Financial Assets

Exposure draft and comment letters [Nov 2009]


 Exposure draft and comment letters


On 5 November 2009 the International Accounting Standards Board (IASB) published for public comment an exposure draft on the amortised cost measurement and impairment of financial instruments.

The proposals form the second part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, to be known as IFRS 9 Financial Instruments. Proposals on the classification and measurement of financial instruments were published in July, with a final standard expected shortly, while proposals on hedge accounting continue to be developed.

Comment Letter deadline


The exposure draft comment period closed on 30 June 2010.

Click here to read the comment letters.


Due process document Accompanying material
Exposure Draft: Financial Instruments: Amortised Cost and Impairment [English][PDF] Basis for Conclusions: Financial Instruments: Amortised Cost and Impairment  [ English][PDF]
Exposé-sondage Instruments financiers: Coût amorti et dépréciation [French][PDF]
公開草案: 金融商品:償却原価及び減損[Japanese][PDF] 公開草案: 金融商品:償却原価及び減損 の結論の根拠[Japanese][PDF]

Related information

Click here Snapshot summary of the exposure draft