Comment deadline: PIR IFRS 9 (Impairment)
On 30 May 2023, the IASB issued a request for information (RFI) seeking comments from stakeholders to identify whether the impairment requirements in IFRS 9 Financial Instruments provide information that is useful to users of financial statements; whether there are requirements that are difficult to implement and may prevent the consistent implementation of the standard; and whether unexpected costs have arisen in connection with applying or enforcing the standard. Comments on the RFI are requested by 27 September 2023.