Andrew Spooner, lead IFRS financial instruments partner, and Bob Uhl, head of the US Accounting Standards group and IFRS Centre, debate the IASB and FASB's proposals for impairment of financial assets. They debate the reasons for the proposed changes to the current incurred loss model, looking at the similarities and differences in the new impairment models proposed by both Boards. The discussion is chaired by Robert Bruce. The podcast is available for download here (28:19 mins, 33mb) or via iTunes; it is the second in a series that will be posted to IAS Plus.
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