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 | Completed 2022. The IASB published 'Project Report and Feedback Summary 'Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12'' on 20 June 2022. |
| 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 15 | IFRS 15 establishes the principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer. This post-implementation review aims at assessing whether the effects of applying the requirements are as intended when the IASB developed them. A request for information was published on 29 June 2023 with comments requested by 27 October 2023. |
| Post-implementation review — IFRS 9 (Classification and measurement) | Completed 2022. The IASB published 'IFRS Project Report and Feedback Statement: Post-implementation Review of IFRS 9 'Financial Instruments' — Classification and Measurement' on 21 December 2022. |
| Post-implementation review — IFRS 9 (Impairment) | Completed 2024. The IASB published 'Project Summary and Feedback Statement: Post-implementation Review IFRS 9 'Financial Instruments' — Impairment' on 4 July 2024. |