IASB launches IFRS 9 post-implementation review

On 30 September 2021, the International Accounting Standards Board (IASB) published a request for information as part of the post-implementation review of IFRS 9 Financial Instruments.

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17 November 2021

The request can be accessed here. This review could lead the Board to issue further educational material or even to amend the standard.

The IASB has opted to take a three-step approach, starting with a review of the classification and measurement rules in IFRS 9. The reviews of impairment and hedge accounting will follow.

Everyone can now contribute to the IASB's review, bearing in mind that the deadline for comments has been set at 28 January 2022.