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Beyond the GAAP - Dec. 2022
On 21 December 2022, the International Accounting Standards Board (IASB) officially closed Phase 1 of the Post-implementation Review of the classification and measurement requirements in IFRS 9 – Financial Instruments. While the IASB has concluded that IFRS 9 in general meets the objectives of improving the financial information provided on financial instruments, the IASB has nevertheless announced some draft amendments, to be issued in the first quarter of 2023.