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

Date recorded:

At its meeting on July 18-21, 2022, the IASB met to discuss feedback on the requirements in IFRS 9 for: (i) modifications of financial assets and liabilities; and (ii) amortized cost measurement and the effective interest method. Based on its analysis and prioritization assessment, the IASB decided to add a standard-setting project to its research pipeline to clarify the requirements in IFRS 9 for modifications of financial assets and liabilities and applying the effective interest method. Any forthcoming standard-setting project will also consider the findings of the Post-implementation Review of IFRS 9—Impairment. The IASB will continue its discussions of the feedback received on the Post-implementation Review at a future meeting. 

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

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