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Additional IASB information on ED/2013/3

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08 Mar 2013

The IASB has posted to its website a new issue of the 'Investor Perspectives' dealing with the ED on Impairment the IASB issued yesterday. Also, the IASB has announced a forthcoming webcast that will explain the proposals in the ED.

In 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, summarises the proposals and gives three examples showing how the concepts would be applied to financial instruments such as loans or debt securities. Please click for the newest issue of the Investor Perspectives on the IASB's website.

On 13 March 2013, IASB staff will give a live web presentation on proposals included in the Exposure Draft Financial Instruments: Expected Credit Losses including a question and answer session. For the convenience of those in different time zones, the presentation will be held twice – once in the morning (10:00h London time) and once in the afternoon (14:00h London time). Each presentation, including the question and answer session, will last approximately forty minutes. Please click for more information and for registering on the IASB's website.

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