IASB publishes its review of impairment requirements relating to financial instruments

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) has concluded its Post-implementation Review (PIR) of the impairment requirements in IFRS 9 Financial Instruments—Impairment .

Access the Post-Implementation Review of IFRS 9 Financial Instruments—Impairment Project Summary and Feedback Statement .

The objective of the PIR was to assess whether the effects of applying the impairment requirements are as the IASB intended when it developed these requirements.

Overall, feedback and research carried out during the PIR show that the impairment requirements in IFRS 9 are working as intended and provide useful information to users of financial instruments. Specifically, the requirements:

have led to more timely recognition of credit losses;

provide useful information to investors about expected credit losses, although targeted improvements to credit risk disclosures were suggested; and

can generally be applied consistently, with some areas requiring further clarification and guidance.