User views sought on impairment of financial assets

  • IASB (International Accounting Standards Board) (blue) Image

29 Apr 2010

The IASB is seeking input from users of financial statements on the proposals in its November 2009 Exposure Draft on recognition and measurement of impairment of financial assets carried at amortised cost.

The exposure draft proposes to move from the 'incurred loss' model currently in IAS 39 to an 'expected loss' model (or, more precisely described, an 'expected cash flow' model). The feedback will assist the Board in its deliberations by helping it to better understand the views and preferences of investors and analysts. Two versions of the questionnaire are available:
  • The abridged version has 15 questions and is in an easy-to-use survey format.
  • The comprehensive version contains detailed examples and asks for comprehensive responses about the proposal.

The questionnaire closes on 30 June 2010.

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