Research output: Book/Report/Proceedings › Commissioned report
Research output: Book/Report/Proceedings › Commissioned report
}
TY - BOOK
T1 - Expected-loss-based accounting for the impairment of financial instruments
T2 - : the FASB and IASB IFRS 9 Approaches
AU - Hashim, Noor
AU - O'Hanlon, John
AU - Li, Weijia
PY - 2015
Y1 - 2015
N2 - This paper outlines the work of the FASB and the IASB on the development ofexpected-loss methods for measuring the impairment of financial instrumentsarising from credit losses, and describes and compares key features of thedifferent approaches developed by the two standard setters. It also providesinformation indicative of the possible effect of differences between the twoapproaches and summarises arguments for and against the main elements ofthe approaches proposed by the two standard setters.
AB - This paper outlines the work of the FASB and the IASB on the development ofexpected-loss methods for measuring the impairment of financial instrumentsarising from credit losses, and describes and compares key features of thedifferent approaches developed by the two standard setters. It also providesinformation indicative of the possible effect of differences between the twoapproaches and summarises arguments for and against the main elements ofthe approaches proposed by the two standard setters.
M3 - Commissioned report
BT - Expected-loss-based accounting for the impairment of financial instruments
PB - European Parliament
CY - Brussels
ER -