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Impairment of financial assets - EFRAG-FEE Paper


This project has been jointly undertaken by FEE and EFRAG as part of their pro-active work to provide European stakeholders with a perspective on the proposals by the IASB for the impairment of financial assets. In December 2009 EFRAG and FEE published 'Impairment of Financial Assets - The Expected Loss Model'.  The paper was written to be read in conjunction with the IASB's 'Exposure Draft: Financial Instruments: Amortised Cost and Impairment' issued in November 2009. The paper is intended to promote discussion and debate about impairment of financial assets but does not represent the views of either EFRAG or FEE. Each organisation has formulated a response to the IASB's Exposure Draft under their due process and governance requirements.

Information on IFRS 9 can be found here:

IFRS 9 Financial Instruments

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