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PIR of IFRS 13 to be substantiated by a literature review

  • IFRS - IASB Image

May 23, 2017

On May 23, 2017, the International Accounting Standards Board (IASB) announced that it will launch the public phase of the post-implementation review (PIR) of IFRS 13 "Fair Value Measurement" in May. The IASB is now also calling for applications to undertake a literature review on the effect on IFRS 13.

The call for research seeks applications to undertake a literature review, bringing together the existing academic literature on the effect of implementation of IFRS 13, Fair Value Measurement. The IASB expects to receive a full literature review and a summary, which highlight findings in the existing literature as they relate to the areas of focus in the Board’s PIR of IFRS 13.

Review the call for applications on the IASB's website.

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