IASB Update – January 25, 2022

Start date:

End date:

Location: London

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

The top­ics for dis­cus­sion were:

Work plan overview

  • IASB work plan update
  • Approach to prioritizing matters arising from post-implementation reviews

Research and standard-setting

  • Pri­mary Fi­nan­cial State­ments
  • Busi­ness Com­bi­na­tions un­der Com­mon Con­trol

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Lack of Exchangeability (IAS 21): Feedback Summary
  • IFRIC Update


  • IFRS Taxonomy Update—Initial Application of IFRS 17 and IFRS 9―Comparative Information

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

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