Exposure Draft and comment letters—Financial Instruments: Amortised Cost and Impairment


On 5 November 2009 the International Accounting Standards Board (IASB) published for public comment an exposure draft on amortised cost measurement and impairment of financial instruments. The proposals formed the second part of a three-part project to replace IAS 39 Financial Instruments: Recognition and Measurement with a new standard, IFRS 9 Financial Instruments. The comment period on this original exposure draft closed on 30 June 2010.

On 26 May 2010 the US Financial Accounting Standards Board (FASB) published for public comment Proposed Accounting Standards Update— Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815). The comment period closed on 30 September 2010. The FASB exposure draft contained proposals for impairment of financial assets.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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