IASB issues Request for Information as part of the Post-Implementation Review of IFRS 9
01 October 2021
The IASB has issued a Request for Information (RFI) as part of the post-implementation Review (PIR) of the classification and measurement requirements in IFRS 9, Financial Instruments, which has been effective from 1 January 2018.
The IASB undertakes a PIR of each new IFRS Standard or major amendment to a Standard after entities have applied it for at least two years. After analysing the feedback from the reviews, the IASB will decide on further actions, which can include providing educational materials or further standard-setting.
The RFI is open for comments until 28 January 2022. The RFI may be accessed here.