Financial Instruments: Impairment

Financial Instruments: Impairment, a supplement to the exposure draft Financial Instruments: Amortised Cost and Impairment, is published by the International Accounting Standards Board (IASB) for comment only. The proposals may be modified in the light of the comments received before being issued in final form as an International Financial Reporting Standard (IFRS). Comments on this supplementary document (including Appendix Z) and the Basis for Conclusions should be submitted in writing so as to be received by 1 April 2011. Respondents are asked to send their comments electronically to the IFRS Foundation website (www.ifrs.org), using the ‘Comment on a proposal’ page.
(Texto en inglés)