Posted To:	Treatment of Nonperforming Loans  | View Thread
Subject:	The implications of the new IAS 39 on the treatment of impaired assets in the national accounts
Posted By:	Russell Krueger and Ana-Maria Valencia, IMF on 3/9/2004 9:29:45 AM
The recent changes to IAS 32 and 39 will have implications for macroeconomic statistics. This paper looks at the IAS rationale for asset impairment and suggests how this might affect national accounting. The authors of this contribution to the discussion group on this site bear the sole responsibility for both the substance and the style of the contents. The purpose of the discussion group is to elicit comments and to promote debate on specific topics. As such, the views expressed on any of the issues raised are not to be attributed to the IMF.
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