O'Hanlon, John (contributor); Hashim, Noor (contributor); … - European Parliament / Directorate-General for Internal …; … - 2015
This paper outlines the work of the FASB and the IASB on the development of expected-loss methods for measuring the impairment of financial instruments arising from credit losses, and describes and compares key features of the different approaches developed by the two standard setters. It also...
