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Post-implementation review — IFRS 13


The IASB carries out a post-implementation review of each new IFRS or major amendment. This is normally carried out two years after the new requirements have become mandatory and been implemented.

The objectives of a post-implementation review, according to the IASB's Due Process Handbook, are:

  • to review the important issues that had been identified as contentious during the development of the pronouncement
  • to consider any unexpected costs or implementation problems that have been encountered.

This page covers the IASB's post-implementation review of IFRS 13 Fair Value Measurement.


Current status of the project

The post-implementation review process for IFRS 3 was added to the IASB's agenda in January 2017. A request for views was published in May 2017. A first summary of the feedback received on the request for information was held in January 2018.


Project milestones

Date Development Comments
January 2017 IFRS 13 post-implementation review added to the IASB agenda
25 May 2017 Request for Information, Post-implementation Review: IFRS 13 Fair Value Measurement released Comment deadline 22 September 2017


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.