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