IFRS Newsletter: IFRS 9 Impairment
IFRS Newsletter: IFRS 9 Impairment
This newsletter highlights the latest discussions on the impairment requirements of IFRS 9 Financial Instruments.
Latest issues
Issue 4 – Revolving credit facilities
The IASB has discussed an issue relating to how the period of exposure is determined for revolving credit facilities, such as credit cards.
1 March 2017
Issue 3 – ITG clarifies implementation issues
ITG members provided insights across a number of implementation issues, including the use of forward-looking scenarios.
16 December 2015
Issue 2 – ITG tackles some difficult areas of judgment
ITG members emphasized the importance of considering forward-looking information and making clear disclosures about expected credit loss estimates.
23 September 2015
Issue 1 – ITG discussions under way
The IFRS Transition Resource Group for Impairment of Financial Instruments (the ITG) has begun its discussions on implementation issues.
30 April 2015
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