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The International Accounting Standards Board (IASB), the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on the Post-implementation Review of IFRS 9─Impairment and IFRS 7 Financial Instruments: Disclosures on 30 June 2023, 12.00–14.00 CET.

The workshop will provide an overview of the IASB’s forthcoming Request for Information (RFI) Post-implementation Review of IFRS 9—Impairment, due to be published by the end of May 2023. The RFI will look at the impairment requirements in IFRS 9 Financial Instruments and the related disclosure requirements in IFRS 7 for credit risk.

The presenters will seek feedback on matters included in the RFI and discuss observations EFRAG has gathered so far.

Presentations will be given by Ann Tarca, IASB member; IASB staff members Riana Wiesner and Iliriana Feka; and EFRAG staff member Didrik Thrane-Nielsen. A Q&A session will follow.

The session will be moderated by Annelies Renders (Maastricht University School of Business and Economics) and will also include an academic reflection from Jannis Bischof (University of Mannheim).

Post-implementation reviews 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.

Followable tags

IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments