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Current stage

The International Accounting Standards Board (Board) 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 Board will consider the responses to the request for information and will present its findings.

IASB® Update September 2021

The Board met on 20 September 2021 to discuss the forthcoming request for information.

The Board approved the publication of the request for information and set a 120-day comment period.

All 12 Board members agreed with these decisions. 

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