IAS 39 — Impairment of financial assets reclassified from AFS to loans and receivables
The Agenda Decision was confirmed. The Committee spent some time considering the most appropriate reference in IAS 39 to use: whether IAS 39.50C or .50F (or another) should be highlighted. The Committee unanimously agreed to include reference to both paragraphs 50F and 54 in the tentative agenda decision.