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Current stage

The International Accounting Standards Board (IASB) has completed the first phase of the post-implementation review (identifying matters to be examined) and has published a request for information.

The request for information was published in September 2021 and the comment letter period is open until 28 January 2022.

In the second phase of the post-implementation review, the IASB will consider the responses to the request for information and will present its findings.

IASB® Update June 2022

The IASB met on 21 June 2022 to discuss feedback from its Post-implementation Review of IFRS 9 Financial Instruments. In particular, the IASB discussed:

  1. an analysis of stakeholder views of equity instruments for which an entity has elected to present fair value changes in other comprehensive income; and
  2. a literature review update.

The IASB was not asked to make any decisions.