Deloitte comment letter on RFI on the post-implementation review of IFRS 9

Published on: 28 Jan 2022

We have commented on the IASB's Request for Information — Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement (RFI) published in September 2021.

We support the efforts of the Board believe the classification and measurement requirements of IFRS 9 have generally worked well and as intended, leading to useful information for users of financial statements about the amount, timing and uncertainty of future cash flows. However, we believe there are areas that could be amended to improve the usefulness of information that arises from applying the Standard and to make the Standard more relevant given changes in lending activity that have developed since the classification and measurement requirements were finalised in 2014.

Please click to download our full comment letter below.


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