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Expected-loss-based accounting for the impairment of financial instruments
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Expected-loss-based accounting for the impairment of financial instruments

The FASB and IASB IFRS 9 approaches

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This paper outlines the work of the FASB and the IASB on the development of expected-loss methods for measuring the impairment of financial instruments arising from credit losses, and describes and compares key features of the different approaches developed by the two standard setters. It also provides information indicative of the possible effect of differences between the two approaches and summarises arguments for and against the main elements of the approaches proposed by the two standard setters. This document was provided by Policy Department A at the request of the ECON Committee.
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ISBN 978-92-823-8011-6
DOI 10.2861/961484
Katalogové číslo QA-02-15-757-EN-N
ISBN 978-92-823-8010-9
DOI 10.2861/103784
Katalogové číslo QA-02-15-757-EN-C
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ISSN ISBN 978-92-823-8011-6 DOI 10.2861/961484 Katalogové číslo QA-02-15-757-EN-N
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ISSN ISBN 978-92-823-8010-9 DOI 10.2861/103784 Katalogové číslo QA-02-15-757-EN-C
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