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Agenda posted for the December ITG meeting

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

04 Nov 2015

The IASB has released the agenda for the upcoming meeting of Transition Resource Group for Impairment of Financial Instruments (ITG), which is being held at the IASB's office in London on 11 December 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 meeting is as follows:

Friday, 11 December 2015

  • In­tro­duc­tory remarks
  • Meaning of current effective interest rate
  • Collateral and other credit enhancements and the measurement of expected credit losses
  • Inclusion of cash flows expected from the sale of a defaulted loan in the measurement of expected credit losses
  • Scope of paragraph 5.5.20 of IFRS 9
  • Measurement of expected credit losses for charge cards
  • Period over which to measure expected credit losses for revolving credit facilities
  • Incorporation of forward looking scenarios
  • Assessing for significant increases in credit risk for financial assets with a maturity of less than 12 months
  • Measurement of the loss allowance for credit impaired financial assets
  • Presentation of the loss allowance for financial assets measured at amortised cost

Agenda papers are available on the ITG December meeting page on the IASB's website.

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