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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.

IASB® Update April 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.

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Request for Information Feedback