Credit expert findings should help revise new impairment standard, says IASB


The London-based International Accounting Standards Board (IASB) this month begins the mammoth job of sifting through the mountain of feedback it has received on its proposal for a forward-looking loan loss accounting standard and redrafting the text.

The eight-month comment period on the new standard ended on June 30, and the expert advisory panel (EAP) – a group of credit risk experts appointed to consider the operational implications of the new model – met for the sixth and final time in

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