The International Accounting Standards Board (IASB) decided to begin the Post-implementation Review of the IFRS 9 Financial Instruments impairment requirements in the second half of 2022.
In July 2022, the IASB discussed the project plan for the first phase of the Post-implementation Review (identifying matters to be examined) and aims to publish a request for information in the first half of 2023.
The IASB met on 19 July 2022 to discuss objectives, activities and an anticipated time line for the first phase of the Post-implementation Review of the IFRS 9 Financial Instruments impairment requirements.
The IASB was not asked to make any decisions.
Request for Information
Global Preparers Forum November 2022