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At its June 2022 meeting, the IFRS Interpretations Committee concluded its discussions on the submission. At its September 2022 meeting, the International Accounting Standards Board (IASB) considered the Committee’s discussions and respondent’s comments on the submission. Having considered those discussions and comments, the IASB decided to explore narrow-scope standard-setting as part of its post-implementation review of IFRS 9.

IASB® Update September 2022

The IASB considered the Committee’s discussions and respondents’ comments on the submission Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments).

Having considered those discussions and comments, the IASB decided to explore narrow-scope standard-setting as part of its post-implementation review of IFRS 9.

All 11 IASB members agreed with this decision.

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