Post-implementation reviews

Title Description
Clarifications arising from the post-implementation review of IFRS 8 This project has been concluded. The IASB published 'Improvements to IFRS 8 'Operating Segments' — Proposed amendments to IFRS 8 and IAS 34 project summary' on 28 February 2019 and will not conduct any further work regarding this project.
Post-implementation review — IFRS 3 Completed 2015. The IASB published Report and Feedback Statement 'Post-implementation Review of IFRS 3 Business Combinations' on 17 June 2015.
Post-implementation review — IFRS 8 Completed 2013. The IASB published Report and Feedback Statement 'Post-implementation Review: IFRS 8 Operating Segments' on 18 July 2013. An exposure draft of changes resulting from the review is expected in the third quarter of 2015.
Post-implementation review — IFRS 10, IFRS 11, and IFRS 12 IFRS 10, 11 and 12 were issued together in May 2011. The three standards became effective for annual periods beginning on or after 1 January 2013. The IASB is now conducting a post-implementation review to assess whether the standards are working as intended. A request for information was published on 9 December 2020 with comments requested by 10 May 2021.
Post-implementation review — IFRS 13 Completed 2018. The IASB published 'IFRS Project Report and Feedback Statement: Post-implementation Review of IFRS 13 'Fair Value Measurement'' on 14 December 2018.
Post-implementation review — IFRS 9 (Classification and measurement) IFRS 9 sets out the requirements on how an entity classifies and measures financial assets, financial liabilities, and some contracts to buy or sell non-financial items. In October 2020, the IASB decided to take up a post-implementation review (PIR) of IFRS 9 by separating the PIR of the IFRS 9 classification and measurement requirements (including FVOCI equity instruments) from the PIR of the rest of IFRS 9 and to start the PIR on classification and measurement as soon as possible. A request for information was published on 30 September 2021 with comments requested by 28 January 2022.

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