国际会计准则 金融资产减值.pdfVIP

IASB/FASB Board Meeting IASB Agenda 4B Week beginning 11 April 2011 reference FASB Staff Paper Agenda 84 reference Project Financial Instruments: Impairment Topic Discounted versus undiscounted expected losses Introduction and purpose of paper 1. In January 2011, the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) issued the joint supplementary document Financial Instruments: Impairment (SD) – a supplement to their original exposure drafts (original EDs) which addressed the impairment of financial assets1. The comment period for the SD ended 1 April, 2011. 2. In March 2011, the boards tentatively agreed on the measurement of expected losses. This paper discusses whether expected losses should be measured as a discounted or undiscounted amount. However, this paper does not deal with what discount rate should be used if expected losses are discounted. The question of what discount rate should be used will be addressed in a subsequent paper for a future meeting with the boards. 3. When redeliberating the time proportional allowance amount that was included in the SD, the boards will also need to consider feedback received on the SD related to the flexibility permitted in that document for discounting versus not 1 The original IASB ED Financial Instruments: Amortised