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Agenda posted for the September ITG meeting

  • ITG (Transition Resource Group for Impairment of Financial Instruments) (mid blue) Image

21 Aug 2015

The agenda has been released for the upcoming meeting of the Transition Resource Group for Impairment of Financial Instruments (ITG), which is being held at the IASB's office in London on 16 September 2015.

The ITG was created to keep the IASB informed on issues occurring during implementation of the new impairment requirements in IFRS 9 Financial Instruments, to assist in determining what action may be needed to resolve diversity in practice and to provide a public forum for stakeholders to learn about the new impairment requirements from others involved with implementation.

The agenda for the upcoming meeting is as follows:

Wednesday, 16 September 2015, 10.00-14.15

  • Introductory remarks
  • Significant increases in credit risk
  • Use of changes in the risk of a default occurring over the next 12 months when assessing for significant increases in credit risk
  • Measurement of expected credit losses for revolving credit facilities
  • Forward-looking information
  • Update on BCBS guidance on expected credit losses

Agenda papers for this meeting are available on the IASB's website.

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