Skip to content (Press enter)
Show Sections

The International Accounting Standards Board (IASB) has published a Request for Information as part of the post-implementation review of the impairment requirements of IFRS 9 Financial Instruments.

A post-implementation review is an opportunity for the IASB to assess whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are as intended when the IASB developed those new requirements.

Access the Request for Information Post-implementation Review of IFRS 9—Impairment below. The comment letter period was open until 27 September 2023.