Post-implementation Review of IFRS 9 – Classification and Measurement

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1. The International Accounting Standards Board is conducting a post-implementation study of IFRS 9 Financial Instruments. IFRS 9 Financial Instruments: Recognition and Measurement replaced IAS 39 Financial Instruments: Recognition and Measurement.

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2. The International Accounting Standards Board (IASB) will analyse IFRS 9 in its entirety, but it will begin with this Request for Information (RFI), which will examine the classification and measurement criteria in IFRS 9 as well as related disclosures.

3. The Request for Information is open for comment until 31 December 2021.

4. You may provide your comments via email to Malaysian Accounting Standards Board [MASB] at [email protected]


1. 理事会讨论在国际财务报告准则第9号「金融工具」中分类及衡量规定之施行后检讨中,来自第一阶段公听活动之回镄意见,并决议将于第二阶段进一步检视。

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2. 国际会计准则委员会(IASB)将对《国际财务报告准则》第9条进行全面分析,但它将从这个信息请求(RFI)开始,即:审查《国际财务报告准则》第9条中的分类和计量标准以及相关的披露。

3. 征求意见稿将公开至 2021年12月31日。

4. 您可以通过电子邮件向马来西亚会计准则委员会 [MASB] 提供您的意见,地址是:[email protected]


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