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Need to know — IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements

Published on: 06 Oct 2021

This Need to know outlines the recent request for information published by the IASB in September 2021 to seek comments from stakeholders to identify whether the classification and measurement 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.

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