Global Standards for the world economy

Monday 24 February 2020

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Discussion paper [June 2009]


 Discussion paper and comment letters

 In response to these questions over whether decision useful information results from including the effect of non-performance risk in the measurement of a liability, the IASB asked staff to prepare a discussion paper.

The discussion paper provides a balanced view outlining the three most often-cited arguments in favour of including credit risk in current measurement of liabilities and the three most often-cited arguments against. The objective of the invitation to comment is to generate a focused discussion that will enhance the debate on this topic

The exposure draft was open for comment until 1 September2009. The comment period is now closed. To view comment letters click here.


Due process document Accompanying material
Discussion paper Credit Risk in Liability Measurement
A paper prepared for the IASB by its staff