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.