Draft Comment Letter: IASB Request for Information—Post Implementation Review of IFRS 9 – Impairment

Date: 08 August 2023

The UKEB today issued a Draft Comment Letter for public consultation in response to the IASB’s Request for Information on its Post Implementation Review of IFRS 9 - Impairment.

The Draft Comment Letter considers whether the IFRS 9 impairment requirements are working as intended, and whether stakeholders have any significant concerns that require a response from the IASB. The Draft Comment Letter highlights some areas where standard setting activity would improve IFRS 9, without causing significant cost and disruption to entities already applying the Standard.

Stakeholders are invited to provide feedback either via the Invitation to Comment form or by email to UKEndorsementBoard@endorsement-board.uk. Stakeholder comments are welcome until midday on 8 September 2023.

For further detail of the IFRS 9 PIR, see the UKEB project page and the IASB website.