IASB Update – April 25-28, 2022

Start date:

End date:

Location: London

On April 29, 2022, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on April 25-28, 2022.

The top­ics for dis­cus­sion were:

Re­search and stan­dard-set­ting

  • Post-im­ple­men­ta­tion Re­view of IFRS 9—Clas­si­fi­ca­tion and Mea­sure­ment
  • Equity Method
  • Man­age­ment Com­men­tary
  • Goodwill and Impairment
  • Pri­mary Fi­nan­cial State­ments
  • Sec­ond Com­pre­hen­sive Re­view of the IFRS for SMEs Ac­count­ing Stan­dard
  • Disclosure Initiative – Subsidiaries without Public Accountability

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Demand Deposits with Restrictions on Use arising from a Contract with a Third Party
  • IFRIC Up­date March 2022

Strat­egy and Gov­er­nance

  • Third Agenda Con­sul­ta­tion

Re­view the IASB Up­date and pod­cast on the Board's Web site.

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