European Financial Reporting Advisory Group

Credit Risk in Liability Measurement

Description :

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.

Documents :

No documents

Responsible :

Marius Van Reenen

Working groups :

EFRAG Technical Expert Group (EFRAG TEG) - Financial Instruments Working Group (FIWG) -

Current Project Status :

Draft Comment Letter

Input for Status :

Draft Comment Letter

Efrag Output

23/07/2009 EFRAGs draft letter on the IASB Paper on Credit Risk in Liability Measurement (*.pdf)

Comment Letters

04/09/2009 Conseil National de la Comptabilité (*.pdf)
01/09/2009 FEE (*.pdf)
31/08/2009 CESR (*.pdf)
31/08/2009 AFRAC (*.pdf)
28/08/2009 SwissHoldings (*.doc)
28/08/2009 ACTEO, AFEP and MEDEF (*.pdf)
20/08/2009 GASB (*.pdf)
20/08/2009 Deutsche Bank (*.pdf)
13/08/2009 DZ Bank (*.pdf)
29/07/2009 UK ASB (*.pdf)

Other Input

No 'Other Input'

News Items