This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

March 2013: Expected credit losses - Exposure draft

March 2013: Expected credit losses - Exposure draft

Background

On 7 March 2013, the International Accounting Standards Board (IASB) issued for public comment an Exposure Draft ED/2013/3 Financial Instruments Expected Credit Losses (the 'ED'). The proposals are intended to replace the guidance on impairment of financial assets in IAS 39 Financial Instruments: Recognition and Measurement with new requirements that will form part of IFRS 9 Financial Instruments. This follows two previous exposure documents proposing models to account for expected credit losses: an Exposure Draft Financial Instruments: amortised Cost and Impairment, published in November 2009, and a Supplementary Document Financial Instruments: Impairment, published jointly with the Financial Accounting Standards Board (FASB) in January 2011.

Download

FRC proposals on going concern - Implementing the recommendations of the Sharman Panel March 2013: Expected credit losses - Exposure draft (PDF)

 

Share this page

Email this Send to LinkedIn Send to Facebook Tweet this More sharing options
Follow:

Get in touch

More on Deloitte