Have your say!
Join the AcSB on July 27, 2023 to share your views on the IASB’s Request for Information, “Post-implementation Review of IFRS 9 Financial Instruments—Impairment.”
Take this opportunity to contribute to the IASB’s review of IFRS 9 by sharing your views directly with the AcSB.
We will take your comments into account prior to finalizing our own letter to the IASB and share Canadian feedback through our involvement in international activities.
How to prepare
Read the IASB’s Request for Information, “Post-implementation Review of IFRS 9 Financial Instruments—Impairment.” This document contains questions for comment and background information.
Discussion topics and questions for our roundtable will be shared with registrants prior to the event date.
IASB’s Request for Information, “Post-implementation Review of IFRS 9 Financial Instruments—Impairment”
The IASB recently issued a Request for Information in connection with its Post-implementation Review of the impairment requirements in IFRS 9.
IFRS 9 sets out the requirements for recognition of expected credit losses for all financial instruments that are subject to impairment accounting.
The objective of the review is for the IASB to assess the effect of IFRS 9’s impairment requirements on preparers, financial statement users, auditors, and regulators, as well as to assess whether the requirements are working as intended.
The IASB is also seeking feedback on related disclosure requirements in IFRS 7 Financial Instruments: Disclosures in this Post-implementation Review.