New on the Horizon publications consider the requirements of IASB Exposure Drafts. They include a discussion of the key elements of the proposed requirements and respective observations.
 | New on the Horizon: Impairment of financial assetsNew on the Horizon: Impairment of financial assets in an open portfolio considers the proposals of, and details our observations on, the Supplement to ED/2009/12 Financial Instruments: Amortized Cost and Impairment, which was published on 31 January 2011. |
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