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Expected-loss-based accounting for the impairment of financial instruments: : the FASB and IASB IFRS 9 Approaches

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Expected-loss-based accounting for the impairment of financial instruments : : the FASB and IASB IFRS 9 Approaches. / Hashim, Noor; O'Hanlon, John; Li, Weijia.

Brussels : European Parliament, 2015.

Research output: Book/Report/ProceedingsCommissioned report

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@book{8301dd9dd8004503b973b662241ac144,
title = "Expected-loss-based accounting for the impairment of financial instruments: : the FASB and IASB IFRS 9 Approaches",
abstract = "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.",
author = "Noor Hashim and John O'Hanlon and Weijia Li",
year = "2015",
language = "English",
publisher = "European Parliament",

}

RIS

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 -