Post Implementation Review of IFRS 9 – Impairment: UKEB Final Comment Letter and Feedback Statement

The UKEB has published its Final Comment Letter and Feedback Statement on the IASB Request for Information—Post Implementation Review of IFRS 9 – Impairment. We welcome this Post Implementation Review and support its objectives. Our final comment letter identifies no fatal flaws but sets out areas of potential enhancement to the IFRS 9 impairment requirements based on our analysis and stakeholder outreach.

Thank you to everyone who contributed to this important project.