Post-implementation review of IFRS 13
Date recorded:
Post-implementation Review of IFRS 13 Fair Value Measurement — Due process steps followed during Phase 1 of the PIR — Agenda paper 7
In its January 2017 meeting, the Board tentatively agreed to proceed with Phase 2 of the post-implementation review (PIR) of IFRS 13, including the publication of a request for information (RFI) on four core issues identified from Phase 1 of the PIR.
The Staff plans to share the draft RFI document with the Board in March and to publish the completed RFI in May 2017.
Staff recommendation
The Staff recommended a 120-day comment period for the RFI.
Discussion
The Board unanimously approved the recommendation with no discussion.
