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.
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