IASB Update – June 20-22, 2022

Start date:

End date:

Location: London

On June 27, 2022, the In­ter­na­tional Ac­count­ing Stan­dards Board (the Board) is­sued the Up­date sum­mary of its meet­ing held on June 20-22, 2022.

The top­ics for dis­cus­sion were:

Re­search and stan­dard-set­ting

  • Post-im­ple­men­ta­tion Re­view of IFRS 9—Clas­si­fi­ca­tion and Mea­sure­ment
  • Financial Instruments with Characteristics of Equity
  • Equity Method
  • Pri­mary Fi­nan­cial State­ments
  • Business Combinations under Common Control
  • Sec­ond Com­pre­hen­sive Re­view of the IFRS for SMEs Ac­count­ing Stan­dard
  • Dis­clo­sure Ini­tia­tive—Sub­sidiaries with­out Pub­lic Ac­count­abil­ity: Dis­clo­sures

Main­te­nance and con­sis­tent ap­pli­ca­tion

  • Main­te­nance and con­sis­tent ap­pli­ca­tion
  • Contractual Cash Flow Characteristics of Financial Assets (Amendments to IFRS 9)

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

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