At its meeting on January 25, 2022, the IASB met to redeliberate some of the proposals in the Exposure Draft relating to: (i) management performance measures—disclosures—usefulness and reconciliations; and (ii) management performance measures—disclosure of tax and non-controlling interests. The IASB made a number of tentative decisions and will continue to redeliberate the project proposals at future meetings.

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

At its meeting on January 25, 2022, the IASB met to complete its discussion of feedback on the remaining topics from the Discussion Paper. The IASB discussed feedback on how an entity should apply the acquisition method and a book-value method to business combinations under common control, and the related disclosures an entity should be required to make. The IASB was not asked to make any decisions relating to this feedback.  The IASB also discussed a plan for deliberating proposals based on the preliminary views in the Discussion Paper.

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

At its meeting on January 25, 2022, the IASB met to discuss a summary of feedback on the Exposure Draft. The IASB was not asked to make any decisions. The IASB expects to decide the project direction in Q2/2022.

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

At its meeting on January 25, 2022, the IASB met to receive an update on the feedback on the proposed IFRS Taxonomy Update. The IASB was also updated on the next steps to be taken in finalizing the IFRS Taxonomy Update. The IASB was not asked to make any decisions. The IASB will begin the balloting process and expects to issue the IFRS Taxonomy Update in March 2022.

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