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Final stage

The International Accounting Standards Board (Board) started to examine the area of credit risk in liability measurement as part of its comprehensive review of accounting issues emerging from the global financial crisis.

In October 2009, the Board stopped Credit Risk in Liability Measurement as an independent project.

The Board decided to stop work on credit risk as a free-standing work stream and agreed not to reach a general conclusion on credit risk at this time. The feedback from the Discussion Paper was incorporated into the Financial Instruments: Classification and Measurement project.