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21/02/2022 - EFRAG's Feedback Statement on Post-Implementation Review of IFRS 9 - Classification and Measurement

​​The Feedback Statement summarises constituents' feedback on EFRAG's Draft Comment Letter relating to the IASB's Request for Information IFRS 9 Financial Instruments - Classification and Measurement - Post-Implementation Review and explains how EFRAG considered this feedback in developing its Final Comment Letter.


​EFRAG published its Final Comment Letter on the IASB's Request for Information IFRS 9 Financial Instruments - Classification and Measurement - Post-Implementation Review ('RFI') on 28 January 2022. The Final Comment Letter is available here. The Feedback Statement summarises constituent's feedback on EFRAG's Draft Comment Letter relating to the questions in the RFI and explains how this feedback was considered by EFRAG in reaching a final position on the proposals.

The Feedback Statement is available here.