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

Date recorded:

At its meeting on April 25-28, 2022, the IASB met to analyze feedback on the requirements for assessing a financial asset’s contractual cash flow characteristics. The IASB discussed the two main topics raised in the feedback—contractually linked instruments and financial assets with ESG-linked features. The IASB was not asked to make any decisions. At the May 2022 meeting, the IASB will continue its discussion and decide whether to take action in response to the feedback on these two topics. At future meetings, the IASB will analyze feedback on the other topics being considered in this post-implementation review.

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

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