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Description :
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The IASB has added to its active agenda a multi-phase project to improve the reporting requirements for financial instruments. One phase of the project deals with the impairment of financial assets. Currently IAS 39 'Financial Instruments: Recognition and Measurement' requires an incurred loss impairment approach and the impairment phase of the project will explore other possible approaches with a view to replacing or modifying the incurred loss impairment approach.
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Current Project Status :
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Final Comment Letter
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Efrag Output
Comment Letters
No 'Comment Letters'
Other Input
No 'Other Input'
News Items
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