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Matter for Auditors’ Attention

Updates from ICAI

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IFRS 9, Financial Instruments replaced IAS 39, Financial Instruments: Recognition and Measurement. Consequently, the International Accounting Standards Board (IASB) started the post-implementation review of IFRS 9 by looking at the classification and measurement requirements.

In this regard, ICAI has now requested for public comments on the request for information on post-implementation review of IFRS 9.

Comments can be sent to ICAI by 31 July 2023.

Comments can be sent to IASB by 27 September 2023.

To access the text of the post-implementation review, please click here

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