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IASB’s request for information post-implementation review (PIR) of IFRS 9 – Classification and measurement

Tax & Accounting
27 January 2022 | Policy position
Tax & Accounting
taxation IASB

EFAMA replied to IASB’s request for information on the Post-Implementation Review (PIR) of IFRS 9 – Classification and measurement. Our paper recaps EFAMA’s key concerns and recommendations to the IASB. The key concerns of the industry are the removal of recycling (in particular for institutional investors) and the classification of investment entities and investment funds as debt instruments. EFAMA recommends that the IASB amends IFRS9, allowing the classification of certain investments in investment funds as Equity Instruments and applying the fair value in other comprehensive income (“FVOCI”) (with recycling) treatment (by amending IFRS to include the new asset category “Investment Entity” holdings as defined in IFRS 10.

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