No meetings of the ITG have been planned for 2017. However, the group will remain in place and stakeholders may continue to submit potential implementation issues following the process outlined below. Further meetings will be convened if circumstances warrant it.

Questions submitted to the ITG should meet the following criteria:

  1. The question is a potential implementation issue related to the impairment requirements of IFRS 9 Financial Instruments (2014);
  2. The issue indicates that the new impairment requirements may be applied in different ways resulting in possible diversity in practice. The submission should include a detailed description of the possible ways in which the new Standard can be applied.
  3. The potential implementation issue is expected to be pervasive, ie relevant to a wide group of stakeholders. A description of why the issue is expected to be pervasive should be included with each submission.

Once you have determined that your question meets the criteria for submission, please complete the submission form and email it to In addition to the form, attachments (such as memos) may be included with the submission.

The IASB staff will evaluate each submission, prioritise the issues for discussion at an ITG meeting and set the meeting agendas.

The issues submitted may be discussed in public without the identification of the submitter’s name. Although the submission forms will remain private, please do not include any confidential information in your submission.


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