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.
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:
The IASB was not asked to make any decisions.
Feedback Statement
International Accounting Standards Board June 2022