Webinar: how can academics inform post-implementation reviews of IFRS 9 and IFRS 16?
Webinar: how can academics inform post-implementation reviews of IFRS 9 and
Recordings of webinars, held by the IFRS Foundation on 21 and 22 January 2021, aimed at
academics to stimulate research into IFRS 9 Financial Instruments and IFRS 16
Leasesare now available.
Research evidence on IFRS 9 Financial Instruments and IFRS 16 Leases will
inform the International Accounting Standards Board’s (Board) post-implementation
reviews (PIRs) of these Standards. The Board has already started working on the PIR of
the classification and measurement requirements in IFRS 9. The Board plans to discuss
the start dates of the PIRs of the impairment and hedge accounting requirements in IFRS
9 and IFRS 16 in the second half of 2021.