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Transition Resource Group for Impairment of Financial Instruments meeting summary is now available

  • IFRS - IASB Image

Jun 02, 2015

On June 2, 2015, the Transition Resource Group for Impairment of Financial Instruments (ITG) April 2015 meeting summary has been posted.

The following topics were discussed:

  • The maximum period to consider when measuring expected credit losses           
  • Forecasts of future economic conditions
  • Loan Commitments – Scope
  • Revolving Credit Facilities
  • Assessment of significant increase in credit risk for guaranteed debt instruments
  • Measurement of expected credit losses for an issued financial guarantee contract
  • Expected credit losses – measurement date
  • Measurement of expected credit losses in respect of a modified financial asset

Review the summary and the webcast replay.

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