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The International Accounting Standards Board (IASB) began the Post-implementation Review of the IFRS 9 Financial Instruments impairment requirements in the second half of 2022.

In May 2023, the IASB published the Request for Information Post-Implementation Review of IFRS 9 Financial Instruments—Impairment to seek stakeholders’ views on the impairment requirements in IFRS 9 and the related disclosures. The comment period closed on 27 September 2023.

In November 2023, the IASB started its discussions of the feedback on the Request for Information and discussed the plan for the next phase of the project.

IASB® Update November 2023

The IASB met on 14 November 2023 to discuss:

  1. a summary of the feedback to the Request for Information Post-Implementation Review of IFRS 9 Financial Instruments—Impairment; and
  2. a plan for the next phase of the project.

 

The IASB was not asked to make any decisions.