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IASB, FASB Propose Solution for Impairment Accounting The International Accounting Standards Board and the U.S.-based Financial Accounting Standards Board have published for public comment proposals for accounting for impairment of financial assets such as loans managed in an open portfolio.

IASB, FASB Propose Solution for Impairment Accounting « World Leasing News

http://www.worldleasingnews.com/news/iasb-fasb-propose-solution-for-impairment-accounting/
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