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

Date recorded:

At its meeting on November 22-24, 2022, the IASB met to discuss feedback from its PIR. In particular, the IASB discussed: (i) whether to take further action to respond to matters arising from the feedback on financial liabilities and own credit; and (ii) whether it had completed adequate work to conclude the PIR. Following a discussion, the IASB concluded that no further action was required in respect of (i) and that adequate work had been completed re (ii). The IASB will publish a Report and Feedback Statement in December 2022.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.