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.

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