Credit Risk in Liability Measurement
- Didier Andries
The IASB published in June 2009 an invitation to comment on a staff paper that outlines the three most often-cited arguments in favour of including credit risk in current measurement of liabilities and the three most often-cited arguments against. The objective of the invitation to comment is to generate a focused discussion that will enhance the debate on this topic.
EFRAG published its comment letter on the issue on 23 September 2009.