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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.

IASB® Update July 2022

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.

Next milestone

Request for Information