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

Date recorded:

At its meeting on March 22-24, 2022, the IASB met to discuss: (i) a summary of the feedback on the Request for Information; and (ii) a plan for the next phase of the project. The IASB was not asked to make any decisions. At future meetings the IASB will analyze feedback on: (a) contractual cash flow characteristics (including financial assets with sustainability-linked features and contractually linked instruments); (b) business model assessment; (c) equity instruments and other comprehensive income; (d) modifications to contractual cash flows; (e) amortized cost and the effective interest method; and (f) other matters related to IFRS 9 classification measurement requirements. The IASB expects to complete its discussions in the third quarter of 2022.

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

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