Survey – Post-implementation Review of IFRS 9 Financial Instruments Classification and Measurement

The UK Endorsement Board Secretariat has published its survey on the IASB’s Post-implementation Review of IFRS 9 Financial Instruments Classification and Measurement.

This is an opportunity to share your views on the effects of the IFRS 9 Classification and Measurement requirements, including the related disclosures.  Your thoughts will help us identify benefits and issues specific to UK companies and users of their financial statements, and contribute to influencing the international standard setting process.  Answers to some or all of the survey questions are useful to us.

The UKEB Draft Comment Letter on this project is planned to be released in mid-December following the December UK Endorsement Board meeting.  Given the holiday season we note that some may find the survey, which allows for open ended responses on IASB’s request for information questions, a more convenient way to provide feedback to UKEB on any areas of concern.

The survey is open until COB 15 December 2021. 

The survey can be accessed here.