PIR of IFRS 9, Impairment– International Accounting Standards Board

Date recorded:

At its meeting on February 20-23, 2023, the IASB met to discuss: (i) feedback from stakeholders on the first phase of the post-implementation review of the impairment requirements in IFRS 9 Financial Instruments and the credit risk disclosure requirements in IFRS 7 Financial Instruments: Disclosures; (ii) a review of academic literature relevant to this post-implementation review; and (iii) matters about which the IASB will ask questions in a request for information.  The IASB plans to approve the publication of the request for information and set a comment period. The IASB expects to publish the request for information by the end of May 2023.

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

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