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Beyond the GAAP n°172 - December 2022
On 21 December, the IASB officially closed Phase 1 of the Post-implementation Review of IFRS 9 - Classification and Measurement. While the IASB has concluded that IFRS 9 in general meets the objectives of improving the financial information provided on financial instruments, the Board has nevertheless announced some draft amendments, to be issued
in the first quarter of 2023.