Deterioro de Activos Financieros - El modelo de Perdida Esperado * EFRAG and FEE publish ‘Impairment of Financial Assets – The Expected Loss Model'

9-12-2009 | EFRAG and FEE publish ‘Impairment of Financial Assets – The Expected Loss Model' EFRAG and FEE publish ‘Impairment of Financial Assets – The Expected Loss Model’. The paper has been prepared jointly by FEE and EFRAG. The paper can be downloaded here. EFRAG and FEE publish ‘Impairment of Financial Assets – The Expected Loss Model’.  This paper has been prepared jointly by FEE and EFRAG as part of their pro-active work to provide European stakeholders with a perspective on the proposals of the International Accounting Standards Board for the impairment of financial assets.  It is intended to promote discussion and debate on these proposals.  The paper describes the proposals but does not represent the views of either EFRAG or FEE. Document : EFRAG_FEE_Paper-The_Expected_Loss_Model_Final - web.pdf Linked Project : click here