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Final stage

At its June 2022 meeting, the IFRS Interpretations Committee concluded its discussions on the submission. At its September 2022 meeting, the International Accounting Standards Board (IASB) considered the Committee’s discussions and respondent’s comments on the submission. Having considered those discussions and comments, the IASB decided to explore narrow-scope standard-setting as part of its post-implementation review of IFRS 9 (see the project ‘Amendments to the Classification and Measurement of Financial Instruments’ for further information).