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

Date recorded:

At its meeting on June 20-22, 2022, the IASB met to discuss feedback from its Post-implementation Review of IFRS 9, Financial Instruments. In particular, the IASB discussed: (i) an analysis of stakeholder views of equity instruments for which an entity has elected to present fair value changes in other comprehensive income; and (ii) a literature review update. The IASB was not asked to make any decisions. The IASB will continue its discussions of the topic.

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

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