Leisenring: IFRS 9 Abuse "Inevitable"
Somehow I ended up on the mailing list of Risk.Net, which hails itself as “The world’s leading monthly magazine dedicated to the risk management and derivatives industries.” In this week’s top story,...
View ArticleFinancial Asset Impairment
Roundtable discussion reminded me of a post by Cathy Shakespeare on good vs bad book. Just this week, some groups in my Theory class were assigned to analyze the FASB and IASB “Supplemental Document”...
View ArticleFASRI Roundtable: Doron Nissim, Columbia University
Even if you were unable to attend Hal’s session last week, please plan to join us for the upcoming Roundtable with Doron. Participation (PLEASE NOTE DIRECTIONS FOR PARTICIPATION HAVE CHANGED):...
View ArticleAre AFS Securities Tested for Impairment Anymore in IFRS?
In the old IAS 39, Financial Instruments: Recognition and Measurement, unrealized gains and losses in available-for-sale securities were recognized in OCI. However, if an impairment loss occurred for...
View ArticleFinancial Instruments
The Boards have divided the project into three areas: 1) classification and measurement, 2) impairment, and 3) hedging. The FASB will probably re-expose their decisions on classification and...
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