WRITERS NOTE: This topic is as of 2015.
ejected from Fixed Income guide Impairments chapter per SteveB 3/2017.
New home is can be Acct Opps near other cost adjustment procedure. determine how to differentiate them. Xref to FIG for panel detail. BT 73949?. Should we explain the difference between a cost adjustment and an impairment? Should we explain the difference between the Cost Basis Adjustment panel vs Impairment panel with Cost Adjustment? Ray thinks it’s regulatory focus for IFRS (Impairment panel) vs. cost accounting focus (Cost Basis Adjustment panel) |