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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.
Contacts
- Michael Walke
-
Michael Walke, CA
Partner
Mississauga, Ontario
Experience
- Accounting Consulting
- Manufacturing
- Real Estate
- Partner
- Tel: +1 416 815 5011
- Michael A. Tambosso
- Tel: +1 416 941 8388
- Fax: +1 416 814 3220
Of further interest
- For an indepth analysis of the most notable financial reporting developments, read our bi-annual review, Financial Reporting Release.
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