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Impairment — Education session (IASB only)

Date recorded:

The IASB held an education session to discuss:

  • Criteria for recognition of lifetime expected losses;
  • Methods and information to assess expected losses and transfer criteria; and
  • Disclosures applicable to entities applying the simplified approach for trade and lease receivables.

No decisions were taken at this session.

The IASB will discuss these topics at a decision making session on Wednesday 21 November. Observer notes for today’s education session will be incorporated into the meeting notes for the impairment session held on 21 November 2012.

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