The International Accounting Standards Board (IASB) has begun its Post-implementation Review (PIR) of the hedge accounting requirements in IFRS 9 Financial Instruments and the related disclosure requirements in IFRS 7 Financial Instruments: Disclosures.
The comment deadline for the Request for Information on this PIR is 26 January 2027.
In this short video, IASB member Zach Gast explains what the IASB wants to learn from the review, especially from users of financial statements.
