Global Standards for the world economy

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Meetings diary

Meetings calendar

 Transition Resource Group for Impairment of Financial Instruments December 2015


Scheduled meeting of the ITG.

The meeting took place on 11 December 2015

Location: IASB Boardroom, First Floor, 30 Cannon Street, London EC4M 6XH

Observers: To register for this meeting, please send an email to Please state your name, company, and details of which days/sessions you would like to attend.


You can listen to this meeting webcast at any time. Click on the audio icon below and register. Registration is free. The webcast will be available online for a year after the meeting, expiring 11 December 2016.

Please also note that agenda times may change depending on the discussions.


Day Morning Session Webcast
Afternoon Session Webcast
11 December 2015 09:00 - 13:00 GMT 14:00 - 16:30 GMT

Agenda papers

The following agenda papers were discussed at the December ITG meeting. To access them, click on the titles below. Any changes to dates will be posted in red.


Agenda paper Title Listen
1 Incorporation of forward looking scenarios [PDF]
2 Scope of paragraph 5.5.20 of IFRS 9 [PDF]
3 Measurement of expected credit losses for charge cards [PDF]
4 Period over which to measure expected credit losses for revolving credit facilities [PDF]
5 Collateral and other credit enhancements and the measurement of expected credit losses [PDF]
6 Inclusion of cash flows expected from the sale on default of a loan in the measurement of expected credit losses [PDF]
7 Meaning of current effective interest rate [PDF]
8 Assessing for significant increases in credit risk for financial assets with a maturity of less than 12 months [PDF]
9 Measurement of the loss allowance for credit impaired financial assets [PDF]
10 Presentation of the loss allowance for financial assets measured at amortised cost [PDF]
- ITG Submissions Log – 9 December 2015 [PDF]