• Service: Audit
  • Type: Publication series, Regulatory update
  • Date: 2/17/2011

New on the Horizon: Impairment of financial assets managed in an open portfolio 

This edition of New on the Horizon considers the proposed requirements of Supplement to ED/2009/12 Financial Instruments: Amortised Cost and Impairment, which was published on 31 January 2011. The supplemental proposals are limited to the accounting for impairment of financial assets managed on an open portfolio basis.


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