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The International Accounting Standards Board (IASB) has concluded its Post-implementation Review (PIR) of the impairment requirements in IFRS 9 Financial Instruments—Impairment.
The objective of the PIR was to assess whether the effects of applying the impairment requirements are as the IASB intended when it developed these requirements.
Overall, feedback and research carried out during the PIR show that the impairment requirements in IFRS 9 are working as intended and provide useful information to users of financial instruments.
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