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The International Accounting Standards Board (IASB) has completed its Phase 1 outreach for the post-implementation review of the hedge accounting requirements in IFRS 9 Financial Instruments and the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures and has published its Request for Information on 28 September 2026.

The comment letter period is open until 26 January 2027.

IASB® Update September 2026

The IASB met on 22 September 2026 to discuss its forthcoming request for information on the Post-implementation Review of IFRS 9—Hedge Accounting.

The IASB:

  1. approved the publication of the request for information for public comment; and
  2. set a 120-day comment period. 

All 12 IASB members agreed with these decisions.

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