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IASB Member Zach Gast explains the Request for Information Post-implementation Review of IFRS 9─Impairment, which is currently out for consultation.

The International Accounting Standards Board (IASB) published a Request for Information in May 2023 as part of the post-implementation review of the impairment requirements of IFRS 9 Financial Instruments.

A post-implementation review is an opportunity for the IASB to assess whether the effects of applying the new requirements on users of financial statements, preparers, auditors and regulators are working as intended when the IASB developed those new requirements.

The deadline for comments is 27 September 2023.