ACCA P2考官文章 2013年12月（IMPAIRMENT OF FINANCIAL ASSETS）
楼主#更多 发布于：2013-11-15 16:42
The IASB is proposing new regulations for the impairment of financial assets. This is a current issue that is examinable in Paper P2, Corporate Reporting.
CURRENT REGULATION ON THE IMPAIRMENT OF FINANCIAL ASSETS – THE INCURRED LOSS APPROACH
IAS 39, Financial Instruments: Recognition and Measurement (IAS 39), does not require financial assets classified at fair value through profit or loss (FVTP;L) and fair value through other comprehensive income (FVTOCI) to be subject to impairment reviews. Therefore impairment reviews are only required in respect of financial assets that are classified as amortised cost – for example, loans, debt securities and trade receivables. Please see 'Related links' for the articles that I have previously written explaining these terms and the basic principles of accounting for financial instruments.
IAS 39 states that a financial asset is impaired and impairment losses are incurred only if a loss event has occurred and this loss event had a reliably measurable impact on the future cash flows. This is often called the 'incurred loss' approach.