2011-11-30 Impairment of AFS Equity Instruments Under IFRS - Key Reminders for Year-end

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Given the continuing economic uncertainties and market volatility, we expect that assessing investments in AFS equity instruments for impairment will be a significant issue for companies holding these investments at year-end. In this memorandum, we provide key reminders for complying with the impairment requirements in IAS 39, Financial Instruments: Recognition and Measurement.