IASB Gathering Inputs on Amortised Cost and Impairment

The International Accounting Standards Board (IASB) is seeking feedback from users of financial statements in the form of a questionnaire on the proposals regarding amortised cost measurement and impairment of financial instruments.


The inputs will assist the board in its deliberations by helping it to better understand the views and preferences of users of the financial statements.


The IASB requests that investors and analysts complete the questionnaire to provide input on the proposals in the exposure draft on amortised cost and impairment. This questionnaire is targeted at investors and analysts.


Two versions of the questionnaire are available for completion: an abridged version and a comprehensive version. The abridged version has 15 questions and is in an easy-to-use survey format. The comprehensive version contains detailed examples and asks for comprehensive responses about the proposal.



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