The recording is available here.

The International Accounting Standards Board (IASB) in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG) will hold a virtual research workshop on 30 June 2023 at 12.00-14.00 (CET). The workshop will provide an overview of the Request for Information Post-implementation Review of IFRS 9—Impairment, to be published by IASB in May 2023, and observations EFRAG have gathered so far. The objective of a post-implementation review is an opportunity for the IASB to assess the effects of a new IFRS Accounting Standard on preparers of financial statements, users of financial statements, auditors and regulators. The purpose of the workshop is to obtain feedback on the matters included in the Request for Information and to discuss relevant academic evidence. The session will be moderated by Annelies Renders (Maastricht University School of Business and Economics). The workshop will include short presentations by IASB and EFRAG and an academic reflection from Jannis Bischof (University of Mannheim), followed by questions and comments from the audience to be addressed by the presenters, IASB member Ann Tarca, IASB staff members, Riana Wiesner and Iliriana Feka and EFRAG staff member Didrik Thrane-Nielsen.

A link to the Request for Information will be available here.