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.
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.