The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 29 October 2021 at 12.00-14.00 (CET). The workshop will provide an overview of the Request for Information Post-implementation Review of IFRS 9—Classification and Measurement, published by IASB in September 2021, and feedback EFRAG has gathered so far. A post-implementation review is an opportunity for the Board to assess the effects of a new IFRS Standard on preparers of financial statements, users of financial statements, auditors and regulators. The purpose of the workshop is to obtain feedback on the matters included in the Request for Information and to discuss relevant academic evidence. The session will be moderated by EAA Past President and Financial Reporting Standards Committee member Thorsten Sellhorn. The workshop will include short presentations by IASB and EFRAG staff and an academic reflection from Zoltan Novotny-Farkas (WU Vienna University of Economics and Business), followed by questions and comments from the audience to be addressed by the presenters, IASB Board member Ann Tarca, EFRAG TEG Chairwoman Chiara Del Prete, and EFRAG staff member Didier Andries.
We encourage participants to consult the RFI ahead of the workshop. A link to the Request for Information is available here.