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PIR of IFRS 9, Classification and Measurement –International Accounting Standards Board

Date recorded:

At its meeting on December 14-16, 2020, the IASB met to discuss objectives, activities and an expected time line for the first phase of the Post-implementation Review of the classification and measurement requirements in IFRS 9, Financial Instruments. The Board was not asked to make any decisions. The Board plans to perform outreach in the first half of 2021 to assist the Board in identifying matters on which it will consult publicly in a Request for Information. The Board expects to publish the Request for Information in the third quarter of 2021.

Review the IASB Update and podcast on the Board's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.