12 Jul. 2013
The AASB has issued Tier 2 Supplement to ED 237
The AASB has issued Tier 2 Supplement to ED 237 Financial Instruments: Expected Credit Losses, which sets out the disclosures proposed in AASB ED 237 from which it is proposed entities applying Tier 2 reporting requirements should be exempt.
An analysis of the proposed disclosure requirements is available on the AASB website.
Comments are due to the AASB by 16 September 2013.