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  • IFRS Newsletter: IFRS 9 Impairment

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.

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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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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

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