IFRS 9 Impairment - Umfrage zur EL-Wertminderung
Published on:
17 Nov 2014
This German-language publication presents the findings of a study analysing the potential impacts of the new impairment requirements in IFRS 9 Financial Instruments on the amount of impairment allowance in comparison with what was required under IAS 39 Financial Instruments: Recognition and Measurement.