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.