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Additional IASB information on ED/2013/3

  • IASB (International Accounting Standards Board) Image

Mar 08, 2013

The IASB has posted a new issue of "Investor Perspectives" about the exposure draft (ED) on impairment that the IASB issued yesterday. The IASB has also announced a forthcoming webcast that will explain the proposals in the ED.

In his Investor Perspective "Of 'Great Expectations' — Accounting for Expected Credit Losses in Financial Instruments," IASB member Patrick Finnegan explains why the IASB believes investors will benefit from the suggested new impairment model. He shows how the proposals differ from current IFRSs, summarizes the proposals, and gives three examples showing how the concepts would be applied to financial instruments such as loans or debt securities. Click to read the newest issue of the Investor Perspectives on the IASB's Web site.

On March 13, 2013, IASB staff will give a live web presentation on proposals included in the exposure draft Financial Instruments: Expected Credit Losses. The presentation includes a question-and-answer session. For the convenience of those in different time zones, the presentation will be held twice. Each presentation, including the question-and-answer session, will last approximately 40 minutes. Click for more information and for registering on the IASB's Web site.

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