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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.


The Board unanimously approved the recommendation with no discussion.


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