IFRS Newsletter No. 01 – 2023

As 2022 gives way to 2023, we would like to wish you all the best for the coming year! While there will probably still be much to discuss on the accounting front, there is sure to be even more activity in terms of sustainability reporting.
On December 21, the International Accounting Standards Board (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.



  • IFRS Highlights
  • Sustainability Reporting
  • A Closer Look 
    • Phase 1 of the IFRS 9 post-implementation review: conclusion and publication
      of feedback statement
    • Future amendments to IAS 7 and IFRS 7 on supplier finance arrangements


IFRS Newsletter No. 01 - 2023