Codification page · 2011

Supplementary Document 2011-150—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment

This supplementary document presents an impairment model that the both the FASB and IASB believe will enable them to satisfy at least part of their individual objectives for impairment accounting while achieving a common solution to impairment.

For more information, see the following:

Supplementary Document 2011-150—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment (PDF)

Issued: January 31, 2011

Comments Due: April 1, 2011

Text as published in the FASB Accounting Standards Codification, Basic View.