Request for Information and comment letters—(‘Expected Loss Model’) Impairment of Financial Assets: Expected Cash Flow Approach


On 25 June 2009 the International Accounting Standards Board (IASB) published a Request for Information on the feasibility of an expected loss model for the impairment of financial assets.

Impairment is one of the issues that the IASB is addressing in the second phase of its comprehensive review of IAS 39 Financial Instruments: Recognition and Measurement.

The Request for Information was open for comment until 1 September 2009.


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.

ID Submitter

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