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 to seek stakeholders’ views on the impairment requirements in IFRS 9 and the related disclosures. The comment period closes on 27 September 2023.
The IASB met on 25 April 2023 to discuss the forthcoming Request for Information Post-implementation Review of IFRS 9—Impairment.
The IASB approved the publication of the Request for Information for public comment and set a 120-day comment period.
All 14 IASB members agreed with these decisions.
Request for Information Feedback
International Accounting Standards Board April 2023