Standard financial reporting Committee tee on international accounting standardsAre considering is whether guidelines on accounting for impairment of assets value by measuring financial capital disposal price (Cost Mortised) must comply with the corresponding concepts.Estimate impairment losses along the way that may happen (the Expected Loss Model), which is different from the main property for impairment of non-financial assets, which is based on how effective.The losses have already occurred (Incurred Loss Model) that is currently in use. The guidelines said. As a result, compensation or recognition, interest received from financial assets. On the basis ofThe real rate of return that allows saving the contents of the pot value value of cash flows expected to be received is equal to the fair value of financial assets.
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