IAS Plus newsletter — IASB seeks views on the role of credit risk in liability measurement

Published on: 17 Jun 2009

On 18 June 2009, the International Accounting Standards Board (IASB) issued a discussion paper DP/2009/2 Credit Risk in Liability Measurement. The aim of the DP and the accompanying staff paper is to invite comments about the role of credit risk in liability measurement. The principal issue under consideration is whether current measurements of liabilities (including fair value) should incorporate the probability that the entity will fail to perform as required. If not, what are the alternatives?


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