IASB Update – July 18-21, 2022

Start date:

End date:

Location: London

On July 25, 2022, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on July 18-21, 2022.

The top­ics for dis­cus­sion were:

Re­search and stan­dard-set­ting

  • Post-im­ple­men­ta­tion Re­view of IFRS 9—Clas­si­fi­ca­tion and Mea­sure­ment
  • Dynamic Risk Management
  • Fi­nan­cial In­stru­ments with Char­ac­ter­is­tics of Eq­uity
  • Rate-regulated Activities
  • Disclosure Initiative – Targeted Standards-level Review of Disclosures
  • Management Commentary
  • Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)
  • Goodwill and Impairment
  • Primary Financial Statements
  • Post-implementation Review of IFRS 9 - Impairment

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Supplier Finance Arrangements
  • Non-current Liabilities with Covenants (IAS 1): Effective date and due process
  • Negative Low Emission Vehicle Credits (IAS 37): Finalization of agenda decision
  • Special Purpose Acquisition Companies (SPAC): Classification of Public Shares as Financial Liabilities or Equity (IAS 32): Finalization of agenda decision
  • Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17): Finalization of agenda decision
  • IFRIC Update June 2022

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

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