IAS Plus newsletter — Financial instruments: Amortised cost and impairment

Published on: 23 Nov 2009

On 5 November 2009, the International Accounting Standards Board (IASB) issued ED/2009/12 Financial Instruments: Amortised Cost and Impairment. This exposure draft (ED) represents the next part of the IASB's project to replace IAS 39 Financial Instruments: Recognition and Measurement. The ED proposes principles for the measurement of financial instruments at amortised cost including a new impairment methodology based on expected losses.


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