The IASB has replicated the TRG model to the impairment of financial instruments. The IFRS Transition Resource Group for Impairment of Financial Instruments (ITG) held the first of its quarterly meetings in April.
However, unlike the TRG, this discussion forum will focus exclusively on IFRSs, since the IFRS 9 model differs from the US model. It will therefore not be subject to the agenda of US regulators in reaching its decisions.
As in the case of IFRS 15, Beyond the GAAP will keep you up to date with the discussion held in this group.