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

Date recorded:

At its meeting on May 23-27, 2022, the IASB met to continue its discussions from April 2022 on the requirements for assessing a financial asset’s contractual cash flow characteristics. The IASB discussed whether and, if so, when to clarify how an entity would apply the requirements to financial assets with particular features such as ESG-linked features and to contractually linked instruments. Based on its analysis, the IASB decided to start a standard-setting project to clarify particular aspects of the requirements in IFRS 9 for assessing the contractual cash flow characteristics of a financial asset. The IASB will discuss the project plan at the June 2022 meeting.

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

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