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) | 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, but to separate it into several PIRs. The PIR on classification and measurement was started right away, the PIR on impairment was first discussed in July 2022. A request for information was published on 30 May 2023 with comments requested by 27 September 2023. |