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About the IFRS Transition Resource Group for Impairment of Financial Instruments (ITG)

The IFRS Transition Resource Group for Impairment of Financial Instruments (ITG) was established in 2014 as a limited-life group with the aim of providing support for the implementation of the new expected credit loss requirements in IFRS 9 Financial Instruments.

IFRS 9 is now in effect for 2018 annual financial statements, and therefore, has brought the work of the ITG to a conclusion.  

Any support for the implementation and application of IFRS 9 will continue to be available from the IFRS Interpretations Committee, the Board and through the publication of educational materials.

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