IASB Update – February 21-24, 2022
Start date:
End date:
Location: London
On February 28, 2022, the International Accounting Standards Board (the Board) issued the Update summary of its meeting held on February 21-24, 2022.
The topics for discussion were:
Research and standard-setting
- Dynamic Risk Management
- Financial Instruments with Characteristics of Equity
- Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
- Rate-regulated Activities
- Disclosure Initiative—Targeted Standards-level Review of Disclosures
- Primary Financial Statements
- Second Comprehensive Review of the IFRS for SMEs Standard
Maintenance and consistent application
- Maintenance and consistent application
- Availability of a Refund (Amendments to IFRIC 14): Project review
- Provisions—Targeted Improvements: Project review
- Lease Liability in a Sale and Leaseback (Amendments to IFRS 16): Transition, effective date and due process
Strategy and Governance
- Third Agenda Consultation
Review the IASB Update and podcast on the Board's Web site.